A simple google search came back first option which should be what your after, https://gbatemp.net/threads/tutorial-converting-roms-for-citra-without-a-3ds.444450/Title
A simple google search came back first option which should be what your after, https://gbatemp.net/threads/tutorial-converting-roms-for-citra-without-a-3ds.444450/
None of these have workedYou must first decrypt the CIA file before converting it to 3DS file for use in Citra emulator.
Here's a CIA/3DS Decrypter/Decryptor here: https://gbatemp.net/threads/batch-cia-3ds-decryptor-a-simple-batch-file-to-decrypt-cia-3ds.512385/
A tutorial for convert decrypted CIA to 3DS: https://gbatemp.net/threads/tutorial-converting-roms-for-citra-without-a-3ds.444450/
Another tutorial: https://gbatemp.net/threads/tutorial-how-to-decrypt-extract-rebuild-3ds-cia-cxi-files.383055/
A small thread on Reddit about this: https://www.reddit.com/r/Citra/comments/9hwnlw/any_3ds_rom_decryption_tools/
Greetings
Are you trying to use something like this for citra? Or is it for something else?None of these have worked