Tolkien's works have been 'adopted' by a number of 'Pagan' writers (see
here
There are a couple of tarot decks based on LotR, & I know of at least one book, The Magical World of JRR Tolkien, by Gareth Knight, which delves into the symbolism of the Legendarium & includes a 'magical' Ritual.
I realise that none of this answers your question, but I think maybe it shows that the tendency to approach Tolkien's writings from a 'religious/spiritual' viewpoint has already begun.