Citra: Support for encrypted 3DS ROMs is being worked on (currently, it needs them decrypted, which is often a destructive one-way process) : r/emulation
Any 3DS ROM decryption tools? : r/Citra
Any 3DS ROM decryption tools? : r/Citra
Play 3DS Games on your PC | Citra Emulation | Install | Setup | Decrypt Controller | - YouTube
How to decrypt a .3ds or .cia file and use it with Citra - YouTube