Here is one Citra link: https://citra-emu.org/
The 3DS BIOS (Basic Input/Output System) is firmware that controls the basic functions of the Nintendo 3DS console. It's essentially the console's operating system.
First, let me clarify that downloading BIOS files for consoles like the Nintendo 3DS can be a bit tricky due to legal and technical considerations.
You're looking for a 3DS BIOS file download for Android.