You were on the right track with your mocks, but dataReaderMock.Setup(x => x.Read()).Returns(() => records); is where you went wrong as .Read returns a bool, not the records themselves, which are read out the IDataReader by your method.
To arrange the mocks:
var dataReader = new Mock<IDataReader>();
dataReader.Setup(m => m.FieldCount).Returns(2); // the number of columns in the faked data
dataReader.Setup(m => m.GetName(0)).Returns("First"); // the first column name
dataReader.Setup(m => m.GetName(1)).Returns("Second"); // the second column name
dataReader.Setup(m => m.GetFieldType(0)).Returns(typeof(string)); // the data type of the first column
dataReader.Setup(m => m.GetFieldType(1)).Returns(typeof(string)); // the data type of the second column
You can arrange the columns to taste to simulate more real data, types etc.. in your system, just ensure the first count, the number of GetNames and the number of GetFieldTypes are in sync. 
To arrange the .Read(), we can use SetupSequence:
dataReader.SetupSequence(m => m.Read())
    .Returns(true) // Read the first row
    .Returns(true) // Read the second row
    .Returns(false); // Done reading
To use this in tests you can extract it into a method:
private const string Column1 = "First";
private const string Column2 = "Second";
private const string ExpectedValue1 = "Value1";
private const string ExpectedValue2 = "Value1";
private static Mock<IDataReader> CreateDataReader()
{
    var dataReader = new Mock<IDataReader>();
    dataReader.Setup(m => m.FieldCount).Returns(2);
    dataReader.Setup(m => m.GetName(0)).Returns(Column1);
    dataReader.Setup(m => m.GetName(1)).Returns(Column2);
    dataReader.Setup(m => m.GetFieldType(0)).Returns(typeof(string));
    dataReader.Setup(m => m.GetFieldType(1)).Returns(typeof(string));
    dataReader.Setup(m => m.GetOrdinal("First")).Returns(0);
    dataReader.Setup(m => m.GetValue(0)).Returns(ExpectedValue1);
    dataReader.Setup(m => m.GetValue(1)).Returns(ExpectedValue2);
    dataReader.SetupSequence(m => m.Read())
        .Returns(true)
        .Returns(true)
        .Returns(false);
    return dataReader;
}
(Alternatively, you could arrange this on a Setup, if that makes more sense for your test class - in that case the dataReader mock would be a field, not a returned value)
Example Tests. Then it can be used like:
[Test]
public void ResovleDataReader_RowCount()
{
    var dataReader = CreateDateReader();
    var view = ResolveDataReader(dataReader.Object);
    Assert.AreEqual(2, view.Count);
}
[Test]
public void ResolveDataReader_NamesColumn1()
{
    var dataReader = CreateDataReader();
    var view = ResolveDataReader(dataReader.Object);
    Assert.AreEqual(Column1, view.Table.Columns[0].ColumnName);
}
[Test]
public void ResolveDataReader_PopulatesColumn1()
{
    var dataReader = CreateDataReader();
    var view = ResolveDataReader(dataReader.Object);
    Assert.AreEqual(ExpectedValue1, view.Table.Rows[0][0]);
}
// Etc..
(I've used NUnit, but it'll be similar with just a different attribute on the test method and a different assert syntax, for different test frameworks)
As an aside, I got the above to work by changing ResolveDataReader to internal and setting InternalsVisibleTo, but I assume you have a gateway into this private method as you've got as far as you did with trying to test it.