This is the safest and most reliable method. By using a homebrew application called on your 3DS, you can run a script that will automatically dump all the necessary keys from your console.
: Android/data/org.citra.citra_emu/files/sysdata/ (Requires a scoped storage file manager to access). How to Obtain and Dump Your AES Keys Citra Aes-keys.txt
aes_keys.txt file is a critical feature for the Citra 3DS emulator because it allows the software to decrypt and play encrypted games This is the safest and most reliable method