There was a thread not too long ago where someone had cryo-treated NOS tubes that failed. Probably due to the cryo, as well.
Cryo involves immersing something in liquid nitrogen. Tube pins and the glass envelope contract and expand at different rates. If you subject them to cooling they weren't engineered for, you can easily lose the vacuum seal, destroying the tubes. If you really want cryo'ed tubes, it should be done at the factory before the vacuum is created. Anything else is an invitation to disaster.
Cryo is mostly effective for wear items: pistons, engine blocks, drill bits, and so on. I have a few cryo-treated Lie-Nielsen blades for my handplanes. I haven't done any extensive testing, but cryo treated A2 steel rocks. It keeps an edge like nothing else I've used and holds up. I have not noticed any similar effects with passimg electrons, however.
If you're curious, just Google cryogenic treatment with the name of the major city closest to you. You'll find local places that do it. Cryo for an interconnect should be $5 or less. It's cheap. Don't let some snake oil merchant tell you otherwise.
I strongly suggest that you don't cryo tubes - you can destroy them. But if you want, gather up all your cables and have them treated for $20. Go find out for yourself if they make a sonic difference. Maybe also invest in a $5 DMM, too, so you can perform measurements before and after. Personally, I think the whole audio angle to cryo is horse feces, just to make a stiff profit. But since it's so cheap, go find out for yourself.