VitaminC is a fully LLE (new)3DS emulator that targets extremely high accuracy!
... at least in theory.
haven't quite gotten there yet...

building:
1. enter VitaminC directory
2. type "make" into terminal
3. profit

tested to work on linux
probably works on every platform there's like no platform specific code

requires an arm11 bios named: "bios_ctr11.bin" (it's case-sensitive) located in the same directory as the executable.

note that there's nothing but a text interface...
it also doesn't get past the bootrom yet--

FAQ:
    Q: WHERE DO I DOWNLOAD POKEMON???
    A: your mom's house

    Q: CAN IT RUN POKEMON
    A: no

    Q: WHEN WILL IT RUN POKEMON
    A: never