navigate to a VirtualFile with NavigationGutterIconBuilder?

I want to show icon in line marker and when user clicks on it the related file (which is included in project) should be opened in new tab.

I implemented a line marker with NavigationGutterIconBuilder, the targets are PsiElement in the same file. How does it work with VirtualFile? If it doesn't work with NavigationGutterIconBuilder what I should use? Is there any example I can learn?

Thanks