This is illegal to do. You would have to ship the odometer to the manufacturer to have this done. Doubtful they would do this as it is also illegal for them to do this, too. Your only recourse is to buy a new one with zero miles on it.
There is a way to do it through the car's computer, depending upon model.
It is illegal, but sometimes there are legal reasons to want an odometer re-calibrated, there are companies that you can send the odometer to, to do this. There is also software / tools for sale on the internet that you can buy and do yourself, sometimes this involves taking out and opening the instrument cluster and making various electronic connections, bit some cars can be done by connecting to the cars on-board diagnostic plug - provided all correct tools to do so are available.