  Spiral arms serve crucial purposes in star formation and galaxy evolution. In
this paper, we report the identification of A2744-DSG-$z3$, a dusty, multiarm
spiral galaxy at $z=3.059$ using the James Webb Space Telescope (JWST) NIRISS
imaging and grism spectroscopy. A2744-DSG-$z3$ was discovered as a
gravitationally lensed sub-millimeter galaxy with ALMA. This is the most
distant stellar spiral structure seen thus far, consistent with cosmological
simulations which suggest $z\approx3$ as the epoch when spirals emerge. Thanks
to the gravitational lensing and excellent spatial resolution of JWST, the
spiral arms are resolved with a spatial resolution of $\approx290$\,pc. Based
on SED fitting, the spiral galaxy has a de-lensed star formation rate of
$85\pm30 \ M_{\odot}$ yr$^{-1}$, and a stellar mass of $\approx10^{10.6}\
M_{\odot}$, indicating that A2744-DSG-$z3$ is a main-sequence galaxy. After
fitting the spiral arms, we find a stellar effective radius ($R_{e,
\rm{star}}$) of $5.0\pm1.5$ kpc. Combing with ALMA measurements, we find that
the effective radii ratio between dust and stars is $\approx0.4$, similar to
{those} of massive SFGs at $z\sim2$, indicating a compact dusty core in
A2744-DSG-$z3$. Moreover, this galaxy appears to be living in a group
environment: including A2744-DSG-$z3$, at least three galaxies at $z=3.05 -
3.06$ {are} spectroscopically confirmed by JWST/NIRISS and ALMA, residing
within a lensing-corrected projected scale of $\approx 70$ kpc. This, along
with the asymmetric brightness profile, further suggests that the spiral arms
may be triggered by minor merger events at $z\gtrsim3$.
