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$\bl\S$ A. The main task
For the rotation of a 3-vector $\:\mb x\e\plr{x_1,x_2,x_3}\bl\in \mathbb R^3\:$ around a unit vector $\:\mb n\e\plr{n_1,n_2,n_3}\:$ through an angle $\:\theta\:$ we have(1)
\begin{equation}
\mb x' \e \mr R\mb x \e \plr{\cos\theta}\mb x\p\plr{1\m\cos\theta}\plr{\mb n\bl\cdot\mb x}\mb n\p \sin\theta\plr{\mb n\bl\times\mb x}
\tl{A-01}
\end{equation}
so $\:\mr R\:$ being the $\:3\times 3\:$ rotation matrix
\begin{align}
\!\!\!\!\!\!\!\!\mr R\plr{\mb n,\theta} &\e
\begin{bmatrix}
R_{11} & R_{12} & R_{13}\vp\\
R_{21} & R_{22} & R_{23}\vp\\
R_{31} & R_{32} & R_{33}\vp
\end{bmatrix} \e
\begin{bmatrix}
\bl R_1\vp\\
\bl R_2\vp\\
\bl R_3\vp
\end{bmatrix}
\tl{A-02}\\
&\e
\begin{bmatrix}
\cos\theta\p\plr{1\m\cos\theta}n^2_1 & \plr{1\m\cos\theta}n_1n_2\m n_3\sin\theta & \plr{1\m\cos\theta}n_1n_3\p n_2\sin\theta\vp\\
\plr{1\m\cos\theta}n_2n_1\p n_3\sin\theta & \cos\theta\p\plr{1\m\cos\theta}n^2_2 & \plr{1\m\cos\theta}n_2n_3\m n_1\sin\theta\vp\\
\plr{1\m\cos\theta}n_3n_1\m n_2\sin\theta & \plr{1\m\cos\theta}n_3n_2\p n_1\sin\theta & \cos\theta\p\plr{1\m\cos\theta}n^2_3\vp
\end{bmatrix}
\nonumber
\end{align}
For the representation of the rotation \eqref{A-01} by special unitary matrices $\:\mr U\bl\in \mr{SU}\!\plr{2}\:$ we proceed as follows :
Any real 3-vector $\:\mb x\e\plr{x_1,x_2,x_3}\bl\in \mathbb R^3\:$ is represented uniquely by an hermitian traceless $\:2\times 2\:$ complex matrix $\:\mr X\:$
\begin{equation}
\mb x \e
\begin{bmatrix}
x_1\vp\\
x_2\vp\\
x_3\vp
\end{bmatrix} \bl\in \mathbb R^3 \quad \bl {\m\!\!\!\m\!\!\!\m\!\!\!\longrightarrow} \quad \mr X\e
\begin{bmatrix}
x_3 & x_1\m i x_2\Vp{\dfrac{\tfrac{a}{b}}{\tfrac{c}{d}}}\\
x_1\p i x_2 & \m x_3\Vp{\dfrac{\tfrac{a}{b}}{\tfrac{c}{d}}}
\end{bmatrix} \bl\in \mathbb H
\tl{A-03}
\end{equation}
Here we use the symbol $\:\mathbb H\:$ for the linear space of hermitian traceless $\:2\times 2\:$ complex matrices.
After a not so easy elaboration, see $\bl\S$ B, the rotation \eqref{A-01} is expressed via this representation of vectors by the equation below
\begin{equation}
\mr X' \e
\begin{bmatrix}
x'_3 & x'_1\m i x'_2\Vp{\dfrac{\tfrac{a}{b}}{\tfrac{c}{d}}}\\
x'_1\p i x'_2 & \m x_3\Vp{\dfrac{\tfrac{a}{b}}{\tfrac{c}{d}}}
\end{bmatrix}\e \mr U
\begin{bmatrix}
x_3 & x_1\m i x_2\Vp{\dfrac{\tfrac{a}{b}}{\tfrac{c}{d}}}\\
x_1\p i x_2 & \m x_3\Vp{\dfrac{\tfrac{a}{b}}{\tfrac{c}{d}}}
\end{bmatrix} \mr U^{\bl *}\e \mr U \mr X \mr U^{\bl *}
\nonumber
\end{equation}
that is
\begin{equation}
\mr X' \e \mr U \mr X \mr U^{\bl *}
\tl{A-04}
\end{equation}
where
\begin{align}
\mr U\hp{^{\bl *}} & \e
\begin{bmatrix}
\cos\dfrac{\theta}{2}\m i n_3\sin\dfrac{\theta}{2} & \m\sin\dfrac{\theta}{2}\plr{n_2\p i n_1}\Vp{\dfrac{\tfrac{a}{b}}{\dfrac{c}{d}}}\\
\sin\dfrac{\theta}{2}\plr{n_2\m i n_1} & \cos\dfrac{\theta}{2}\p i n_3\sin\dfrac{\theta}{2}\Vp{\dfrac{\tfrac{a}{b}}{\tfrac{c}{d}}}
\end{bmatrix} \bl\in\mr{SU}\!\plr{2}
\tl{A-05a}\\
\mr U^{\bl *} & \e
\begin{bmatrix}
\cos\dfrac{\theta}{2}\p i n_3\sin\dfrac{\theta}{2} & \sin\dfrac{\theta}{2}\plr{n_2\p i n_1}\Vp{\dfrac{\tfrac{a}{b}}{\dfrac{c}{d}}}\\
\m\sin\dfrac{\theta}{2}\plr{n_2\m i n_1} & \cos\dfrac{\theta}{2}\m i n_3\sin\dfrac{\theta}{2}\Vp{\dfrac{\tfrac{a}{b}}{\tfrac{c}{d}}}
\end{bmatrix} \bl\in\mr{SU}\!\plr{2}
\tl{A-05b}
\end{align}
with property
\begin{equation}
\mr U\mr U^{\bl *}\e \mr I \e \mr U^{\bl *}\mr U
\tl{A-06}
\end{equation}
Using the usual basis $\:\{\mb e_1,\mb e_2,\mb e_3\}\:$ of $\:\mathbb R^3\:$ the representation \eqref{A-03} induces a basis in the space $\:\mathbb H\:$ of the hermitian traceless $\:2\times 2\:$ complex matrices
\begin{align}
\mb e_1 &\e
\begin{bmatrix}
\:1 \:\vp\\
0\vp\\
0\vp
\end{bmatrix} \quad \bl {\m\!\!\!\m\!\!\!\m\!\!\!\longrightarrow} \quad \sigma_1\e
\begin{bmatrix}
\: 0 \: & \hp\m 1 \: \vp\\
\: 1\: & \hp\m0 \:\vp
\end{bmatrix}
\tl{A-07.1}\\
\mb e_2 &\e
\begin{bmatrix}
\:0 \:\vp\\
1\vp\\
0\vp
\end{bmatrix} \quad \bl {\m\!\!\!\m\!\!\!\m\!\!\!\longrightarrow} \quad
\sigma_2\e
\begin{bmatrix}
\: 0 \: & \m i \: \vp\\
\: i \: & \hp\m 0 \:\vp
\end{bmatrix}
\tl{A-07.2}\\
\mb e_3 &\e
\begin{bmatrix}
\:0 \:\vp\\
0\vp\\
1\vp
\end{bmatrix} \quad \bl {\m\!\!\!\m\!\!\!\m\!\!\!\longrightarrow} \quad \sigma_3\e
\begin{bmatrix}
\: 1 \: & \hp\m 0 \: \vp\\
\: 0 \: & \m 1 \:\vp
\end{bmatrix}
\tl{A-07.3}
\end{align}
that is the Pauli matrices $\:\{\sigma_1,\sigma_2,\sigma_3\}$. We define the 3-vector Pauli operator
\begin{equation}
\bl \sigma \e
\begin{bmatrix}
\:\sigma_1 \:\vp\\
\sigma_2\vp\\
\sigma_3\vp
\end{bmatrix}
\tl{A-08}
\end{equation}
and use it to express alternatively the following representations
\begin{align}
\mb x\hp' &\e x_1\mb e_1\p x_2\mb e_2\p x_3\mb e_3
\quad \bl {\m\!\!\!\m\!\!\!\m\!\!\!\longrightarrow} \quad \mr X\hp'\e x_1\sigma_1\p x_2\sigma_2\p x_3\sigma_3\e \plr{\mb x\bl\cdot\bl \sigma}
\tl{A-09a}\\
\mb x' &\e x'_1\mb e_1\p x'_2\mb e_2\p x'_3\mb e_3
\quad \bl {\m\!\!\!\m\!\!\!\m\!\!\!\longrightarrow} \quad \mr X'\e x'_1\sigma_1\p x'_2\sigma_2\p x'_3\sigma_3\e \plr{\mb x'\!\bl\cdot\bl \sigma}
\tl{A-09b}
\end{align}
and
\begin{align}
\mr U\hp{^{\bl *}} & \e
\begin{bmatrix}
\cos\dfrac{\theta}{2}\m i n_3\sin\dfrac{\theta}{2} & \m\sin\dfrac{\theta}{2}\plr{n_2\p i n_1}\Vp{\dfrac{\tfrac{a}{b}}{\dfrac{c}{d}}}\\
\sin\dfrac{\theta}{2}\plr{n_2\m i n_1} & \cos\dfrac{\theta}{2}\p i n_3\sin\dfrac{\theta}{2}\Vp{\dfrac{\tfrac{a}{b}}{\tfrac{c}{d}}}
\end{bmatrix} \e \blr{\mr I\cos\dfrac{\theta}{2}\m i\plr{\mb n\bl\cdot\bl \sigma}\sin\dfrac{\theta}{2}} \e e^{\m\frac12 i\,\theta\plr{\mb n\bl\cdot\bl \sigma}}
\tl{A-10a}\\
\mr U^{\bl *} & \e
\begin{bmatrix}
\cos\dfrac{\theta}{2}\p i n_3\sin\dfrac{\theta}{2} & \sin\dfrac{\theta}{2}\plr{n_2\p i n_1}\Vp{\dfrac{\tfrac{a}{b}}{\dfrac{c}{d}}}\\
\m\sin\dfrac{\theta}{2}\plr{n_2\m i n_1} & \cos\dfrac{\theta}{2}\m i n_3\sin\dfrac{\theta}{2}\Vp{\dfrac{\tfrac{a}{b}}{\tfrac{c}{d}}}
\end{bmatrix} \e \blr{\mr I\cos\dfrac{\theta}{2}\p i\plr{\mb n\bl\cdot\bl \sigma}\sin\dfrac{\theta}{2}} \e e^{\p\frac12 i\,\theta\plr{\mb n\bl\cdot\bl \sigma}}
\tl{A-10b}
\end{align}
Using above expressions equation \eqref{A-04} yields
\begin{equation}
\plr{\mb x'\!\bl\cdot\bl \sigma} \e e^{\m\frac12 i\,\theta\plr{\mb n\bl\cdot\bl \sigma}}\plr{\mb x\bl\cdot\bl \sigma}e^{\p\frac12 i\,\theta\plr{\mb n\bl\cdot\bl \sigma}}
\tl{A-11}
\end{equation}
Inverting we have
\begin{equation}
\plr{\mb x\!\bl\cdot\bl \sigma} \e e^{\p\frac12 i\,\theta\plr{\mb n\bl\cdot\bl \sigma}}\plr{\mb x'\bl\cdot\bl \sigma}e^{\m\frac12 i\,\theta\plr{\mb n\bl\cdot\bl \sigma}}
\tl{A-12}
\end{equation}
Since $\:\mb x\e \mr R^{\m 1} \mb x'\e\mr R^{\bl\top} \mb x'\:$ where $\:\mr R\:$ the $\:3\times 3\:$ rotation matrix of equation \eqref{A-02} we have
\begin{equation}
e^{\p\frac12 i\,\theta\plr{\mb n\bl\cdot\bl \sigma}}\plr{\mb x'\bl\cdot\bl \sigma}e^{\m\frac12 i\,\theta\plr{\mb n\bl\cdot\bl \sigma}}\e \plr{\blr{\mr R^{\bl\top} \mb x'}\bl\cdot\bl \sigma\vp}
\tl{A-13}
\end{equation}
If in equation \eqref{A-13} we take successively $\:\mb x'\e\mb e_1,\mb x'\e\mb e_2,\mb x'\e\mb e_3\:$ we have respectively
\begin{align}
e^{\p\frac12 i\,\theta\plr{\mb n\bl\cdot\bl \sigma}}\,\sigma_1\, e^{\m\frac12 i\,\theta\plr{\mb n\bl\cdot\bl \sigma}} &\e \plr{\blr{\mr R^{\bl\top} \mb e_1}\bl\cdot\bl \sigma\vp}\e\plr{\bl R_1\bl\cdot\bl \sigma}
\tl{A-14.1}\\
e^{\p\frac12 i\,\theta\plr{\mb n\bl\cdot\bl \sigma}}\,\sigma_2\, e^{\m\frac12 i\,\theta\plr{\mb n\bl\cdot\bl \sigma}} &\e \plr{\blr{\mr R^{\bl\top} \mb e_2}\bl\cdot\bl \sigma\vp}\e\plr{\bl R_2\bl\cdot\bl \sigma}
\tl{A-14.2}\\
e^{\p\frac12 i\,\theta\plr{\mb n\bl\cdot\bl \sigma}}\,\sigma_3\, e^{\m\frac12 i\,\theta\plr{\mb n\bl\cdot\bl \sigma}} &\e \plr{\blr{\mr R^{\bl\top} \mb e_3}\bl\cdot\bl \sigma\vp}\e\plr{\bl R_3\bl\cdot\bl \sigma}
\tl{A-14.3}
\end{align}
so in one equation
\begin{equation}
e^{\p\frac12 i\,\theta\plr{\mb n\bl\cdot\bl \sigma}}\,
\begin{bmatrix}
\:\sigma_1 \:\vp\\
\sigma_2\vp\\
\sigma_3\vp
\end{bmatrix}
\, e^{\m\frac12 i\,\theta\plr{\mb n\bl\cdot\bl \sigma}} \e
\begin{bmatrix}
\:\bl R_1\bl\cdot\bl \sigma \:\vp\\
\bl R_2\bl\cdot\bl \sigma\vp\\
\bl R_3\bl\cdot\bl \sigma\vp
\end{bmatrix}\e
\begin{bmatrix}
R_{11} & R_{12} & R_{13}\vp\\
R_{21} & R_{22} & R_{23}\vp\\
R_{31} & R_{32} & R_{33}\vp
\end{bmatrix}
\begin{bmatrix}
\:\sigma_1 \:\vp\\
\sigma_2\vp\\
\sigma_3\vp
\end{bmatrix}
\tl{A-15}
\end{equation}
that is
\begin{equation}
e^{\p\frac12 i\,\theta\plr{\mb n\bl\cdot\bl \sigma}}\,
\bl\sigma
\, e^{\m\frac12 i\,\theta\plr{\mb n\bl\cdot\bl \sigma}} \e
\mr R\plr{\mb n,\theta}\bl\sigma
\tl{A-16}
\end{equation}
$\bl{=\!=\!=\!==\!=\!=\!==\!=\!=\!==\!=\!=\!==\!=\!=\!==\!=\!=\!==\!=\!=\!==\!=\!=\!==\!=\!=\!==\!=\!=\!==\!=\!=\!==\!=\!=\!=}$
$\bl\S$ B. The Unitary Representation of rotations in $\mathbb R^3$
From the equation of rotation $\:\mr R\:$ in $\:\mathbb R^3$ which relates a real 3-vector $\:\mb x\:$ and its image $\:\mb x'\e \mr R\mb x\:$ we'll produce the equation which relates the corresponding hermitian traceless $\:2\times 2\:$ complex matrices $\:\mr X\e\plr{\mb x\bl\cdot\bl \sigma}\:$
and $\:\mr X'\e\plr{\mb x'\bl\cdot\bl \sigma}$.
Taking the inner product of equation \eqref{A-01}, repeated here for convenience,
\begin{equation}
\mb x' \e \mr R\mb x \e \plr{\cos\theta}\mb x\p\plr{1\m\cos\theta}\plr{\mb n\bl\cdot\mb x}\mb n\p \sin\theta\plr{\mb n\bl\times\mb x}
\tl{B-01}
\end{equation}
with the 3-vector Pauli operator $\:\bl\sigma$, see equation \eqref{A-08}, we have
\begin{equation}
\plr{\mb x'\bl\cdot\bl \sigma} \e \plr{\cos\theta}\plr{\mb x\bl\cdot\bl \sigma}\p\plr{1\m\cos\theta}\plr{\mb n\bl\cdot\mb x}\plr{\mb n\bl\cdot\bl \sigma}\p \sin\theta\blr{\plr{\mb n \bl\times \mb x\Vp{A^2_3}} \bl\cdot \bl \sigma \vp}
\tl{B-02}
\end{equation}
so
\begin{equation}
\mr X' \e \plr{\cos\theta}\mr X\p\plr{1\m\cos\theta}\plr{\mb n\bl\cdot\mb x}\mr N \p \sin\theta\blr{\plr{\mb n \bl\times \mb x\Vp{A^2_3}} \bl\cdot \bl \sigma \vp}
\tl{B-03}
\end{equation}
where $\:\mr N\:$ the hermitian $\:2\times 2\:$ complex matrix corresponding to the unit vector $\:\mb n$
\begin{equation}
\mr N\e \plr{\mb n\bl\cdot\bl \sigma}\e
\begin{bmatrix}
n_3 & n_1\m i n_2\Vp{\dfrac{\tfrac{a}{b}}{\tfrac{c}{d}}}\\
n_1\p i n_2 & \m n_3\Vp{\dfrac{\tfrac{a}{b}}{\tfrac{c}{d}}}
\end{bmatrix}
\tl{B-04}
\end{equation}
Using identities \eqref{D-05}, \eqref{D-06} with $\:\mb p\e\mb n\:$ and $\:\mb q\e\mb x \:$ we have respectively
\begin{align}
\blr{\plr{\mb n \bl\times \mb x\Vp{A^2_3}} \bl\cdot \bl \sigma \vp} &\e
\dfrac{\plr{\mb n \bl\cdot \bl \sigma}\plr{\mb x \bl\cdot \bl \sigma}\m \plr{\mb x \bl\cdot \bl \sigma}\plr{\mb n \bl\cdot \bl \sigma}}{2\,i}\e i\,\dfrac{\mr X\mr N \m \mr N\mr X}{2}
\tl{B-05}\\
&\nonumber\\
\plr{\mb n\bl\cdot\mb x}\mr I & \e
\dfrac{\plr{\mb n \bl\cdot \bl \sigma}\plr{\mb x \bl\cdot \bl \sigma}\p \plr{\mb x \bl\cdot \bl \sigma}\plr{\mb n \bl\cdot \bl \sigma}}{2}\e \dfrac{\mr N\mr X \p \mr X\mr N}{2}
\tl{B-06}
\end{align}
Inserting expressions \eqref{B-05}, \eqref{B-06} in \eqref{B-03} gives
\begin{equation}
\mr X' \e \plr{\cos\theta}\mr X\p\plr{1\m\cos\theta}\plr{\dfrac{\mr N\mr X \p \mr X\mr N}{2}}\mr N \p i\sin\theta\plr{\dfrac{\mr X\mr N \m \mr N\mr X}{2}}
\tl{B-07}
\end{equation}
Replacing
\begin{equation}
\cos\theta\e \cos^2\dfrac{\theta}{2} \m \sin^2\dfrac{\theta}{2}\e 1\m 2\sin^2\dfrac{\theta}{2}\,,\qquad \sin\theta\e 2\sin\dfrac{\theta}{2}\cos\dfrac{\theta}{2}
\tl{B-08}
\end{equation}
and using the property
\begin{equation}
\mr N^2 \e \plr{\mb n \bl\cdot \bl \sigma}^2 \e \plr{\mb n \bl\cdot \bl \sigma}\plr{\mb n \bl\cdot \bl \sigma}\e\plr{\mb n \bl\cdot \mb n}\mr I\e\Vlr{\mb n}^2 \mr I \e \mr I
\tl{B-09}
\end{equation}
we have
\begin{equation}
\begin{split}
\mr X' & \e \plr{\cos^2\dfrac{\theta}{2}}\mr X \p \plr{\sin^2\dfrac{\theta}{2}}\mr N\mr X\mr N \p i \plr{\sin\dfrac{\theta}{2}\cos\dfrac{\theta}{2}}\plr{\mr X\mr N \m \mr N\mr X}\\
& \e \plr{\mr I\cos\dfrac{\theta}{2}\m i\,\mr N \sin\dfrac{\theta}{2}}\plr{\cos\dfrac{\theta}{2}}\mr X \p i\plr{\mr I\cos\dfrac{\theta}{2}\m i\,\mr N \sin\dfrac{\theta}{2}}\plr{\sin\dfrac{\theta}{2}}\mr X\mr N\\
& \e \plr{\mr I\cos\dfrac{\theta}{2}\m i\,\mr N \sin\dfrac{\theta}{2}}\plr{\mr X\cos\dfrac{\theta}{2}\p i\,\mr X\mr N \sin\dfrac{\theta}{2}}\\
& \e \plr{\mr I\cos\dfrac{\theta}{2}\m i\,\mr N \sin\dfrac{\theta}{2}}\mr X\plr{\mr I\cos\dfrac{\theta}{2}\p i\,\mr N \sin\dfrac{\theta}{2}}\\
\end{split}
\tl{B-10}
\end{equation}
so
\begin{equation}
\mr X' \e \blr{\mr I\cos\dfrac{\theta}{2}\m i\plr{\mb n \bl\cdot \bl \sigma}\sin\dfrac{\theta}{2}}\mr X\blr{\mr I\cos\dfrac{\theta}{2}\p i\plr{\mb n \bl\cdot \bl \sigma} \sin\dfrac{\theta}{2}}
\tl{B-11}
\end{equation}
that is
\begin{equation}
\mr X' \e \mr U \mr X\mr U^{\bl *}
\tl{B-12}
\end{equation}
where
\begin{equation}
\mr U \e \mr I\cos\dfrac{\theta}{2}\m i\plr{\mb n \bl\cdot \bl \sigma}\sin\dfrac{\theta}{2}
\tl{B-13}
\end{equation}
$\bl{=\!=\!=\!==\!=\!=\!==\!=\!=\!==\!=\!=\!==\!=\!=\!==\!=\!=\!==\!=\!=\!==\!=\!=\!==\!=\!=\!==\!=\!=\!==\!=\!=\!==\!=\!=\!=}$
$\bl\S$ C. Exponential Form of the Unitary Representation
The unitary representation, see equation \eqref{B-13}, that is
\begin{equation}
\mr U \e \mr I\cos\dfrac{\theta}{2}\m i\plr{\mb n \bl\cdot \bl \sigma}\sin\dfrac{\theta}{2}
\tl{C-01}
\end{equation}
could take exponential form, since the matrix $\:\mr N \e \plr{\mb n \bl\cdot \bl \sigma}\:$ satisfies equation \eqref{B-09}, repeated here for convenience
\begin{equation}
\mr N^2 \e \plr{\mb n \bl\cdot \bl \sigma}^2 \e \mr I
\tl{C-02}
\end{equation}
and more generally for our purpose
\begin{equation}
\begin{split}
\mr N^{2k}\hp{^{\p 1}} & \e \plr{\mb n \bl\cdot \bl \sigma}^{2k}\hp{^{\p 1}}\e \mr I\\
\mr N^{2k\p 1} & \e \plr{\mb n \bl\cdot \bl \sigma}^{2k\p 1}\,\e \mr N\,, \qquad k\bl\in \mathbb N\\
\end{split}
\tl{C-03}
\end{equation}
Now, for any $\:x\bl\in \mathbb R\:$, the trigonometric functions $\:\cos x\:$ and $\:\sin x\:$ have the following infinite series expressions
\begin{align}
\cos x & \e 1\m\dfrac{x^2}{2!}\p\dfrac{x^4}{4!}\m\cdots \e \sum\limits_{k\e 0}^{\infty}\dfrac{\plr{\m 1}^k x^{2k}}{\plr{2k}!}
\tl{C-04}\\
\sin x & \e x\m\dfrac{x^3}{3!}\p\dfrac{x^5}{5!}\m\cdots \e \sum\limits_{k\e 0}^{\infty}\dfrac{\plr{\m 1}^k x^{2k\p 1}}{\plr{2k\p 1}!}
\tl{C-05}
\end{align}
which by the properties of $\:\mr N \e \plr{\mb n \bl\cdot \bl \sigma}\:$, equation \eqref{C-03}, give
\begin{align}
\mr I\cos x & \e \sum\limits_{k\e 0}^{\infty}\dfrac{\plr{\m 1}^k\plr{x\mr N}^{2k}}{\plr{2k}!}\e \cos\plr{x\mr N}
\tl{C-06}\\
\mr N\sin x & \e \sum\limits_{k\e 0}^{\infty}\dfrac{\plr{\m 1}^k\plr{x\mr N}^{2k\p 1}}{\plr{2k\p 1}!}\e \sin\plr{x\mr N}
\tl{C-07}
\end{align}
Setting $\:x\e \m\theta/2\:$ and $\:\mr N \e \plr{\mb n \bl\cdot \bl \sigma}\:$ in above equations, the expression \eqref{C-01} takes the form
\begin{equation}
\mr U \e \cos\blr{\m\dfrac{1}{2}\,\theta\plr{\mb n \bl\cdot \bl \sigma}}\p i\sin\blr{\m\dfrac{1}{2}\,\theta\plr{\mb n \bl\cdot \bl \sigma}}
\tl{C-08}
\end{equation}
that is
\begin{equation}
\mr U \e e^{\m\frac12\, i\,\theta\,\plr{\mb n\bl\cdot\bl \sigma}}
\tl{C-09}
\end{equation}
$\bl{=\!=\!=\!==\!=\!=\!==\!=\!=\!==\!=\!=\!==\!=\!=\!==\!=\!=\!==\!=\!=\!==\!=\!=\!==\!=\!=\!==\!=\!=\!==\!=\!=\!==\!=\!=\!=}$
$\bl\S$ D. Useful Identities with Pauli matrices
Consider two real 3-vectors $\:\mb p, \mb q \bl\in \mathbb R^3\:$ and their hermitian traceless $\:2\times 2\:$ complex matrices representatives $\:\mr P,\mr Q \bl\in \mathbb H\:$ respectively, see equation \eqref{A-03},
\begin{align}
\mb p & \e
\begin{bmatrix}
p_1\vp\\
p_2\vp\\
p_3\vp
\end{bmatrix}\quad \bl {\m\!\!\!\m\!\!\!\m\!\!\!\longrightarrow} \quad \mr P\e
\begin{bmatrix}
p_3 & p_1\m i p_2\Vp{\dfrac{\tfrac{a}{b}}{\tfrac{c}{d}}}\\
p_1\p i p_2 & \m p_3\Vp{\dfrac{\tfrac{a}{b}}{\tfrac{c}{d}}}
\end{bmatrix} \e \plr{\mb p \bl\cdot \bl \sigma}
\tl{D-01a}\\
\mb q & \e
\begin{bmatrix}
q_1\vp\\
q_2\vp\\
q_3\vp
\end{bmatrix}\quad \bl {\m\!\!\!\m\!\!\!\m\!\!\!\longrightarrow} \quad \mr Q\e
\begin{bmatrix}
q_3 & q_1\m i q_2\Vp{\dfrac{\tfrac{a}{b}}{\tfrac{c}{d}}}\:\\
q_1\p i q_2 & \m q_3\Vp{\dfrac{\tfrac{a}{b}}{\tfrac{c}{d}}}
\end{bmatrix} \e \plr{\mb q \bl\cdot \bl \sigma}
\tl{D-01b}
\end{align}
Then at first
\begin{equation}
\begin{split}
\mr P\mr Q &\e
\begin{bmatrix}
p_3 & p_1\m i p_2\Vp{\dfrac{\tfrac{a}{b}}{\tfrac{c}{d}}}\\
p_1\p i p_2 & \m p_3\Vp{\dfrac{\tfrac{a}{b}}{\tfrac{c}{d}}}
\end{bmatrix}
\begin{bmatrix}
q_3 & q_1\m i q_2\Vp{\dfrac{\tfrac{a}{b}}{\tfrac{c}{d}}}\:\:\\
q_1\p i q_2 & \m q_3\Vp{\dfrac{\tfrac{a}{b}}{\tfrac{c}{d}}}
\end{bmatrix}\\
& \e
\begin{bmatrix}
\plr{\mb p \bl\cdot \mb q} \p i\plr{\mb p \bl\times \mb q}_3 & i\plr{\mb p \bl\times \mb q}_1 \p \plr{\mb p \bl\times \mb q}_2\Vp{\dfrac{\tfrac{a}{b}}{\tfrac{c}{d}}}\\
i\plr{\mb p \bl\times \mb q}_1 \m \plr{\mb p \bl\times \mb q}_2 & \plr{\mb p \bl\cdot \mb q} \m i\plr{\mb p \bl\times \mb q}_3\Vp{\dfrac{\tfrac{a}{b}}{\tfrac{c}{d}}}
\end{bmatrix}\\
&\e \plr{\mb p \bl\cdot \mb q}\mr I\p i
\begin{bmatrix}
\plr{\mb p \bl\times \mb q}_3 & \plr{\mb p \bl\times \mb q}_1 \m i\plr{\mb p \bl\times \mb q}_2\Vp{\dfrac{\tfrac{a}{b}}{\tfrac{c}{d}}}\\
\plr{\mb p \bl\times \mb q}_1 \p i\plr{\mb p \bl\times \mb q}_2 &\m \plr{\mb p \bl\times \mb q}_3\Vp{\dfrac{\tfrac{a}{b}}{\tfrac{c}{d}}}
\end{bmatrix}\\
& \e \plr{\mb p \bl\cdot \mb q\Vp{A^2_3}}\mr I\p i
\blr{\plr{\mb p \bl\times \mb q\Vp{A^2_3}} \bl\cdot \bl \sigma \vp}\\
\end{split}
\tl{D-02}
\end{equation}
that is
\begin{equation}
\boxed{\:\:\mr P\mr Q \e \plr{\mb p \bl\cdot \bl \sigma}\plr{\mb q \bl\cdot \bl \sigma}\e \plr{\mb p \bl\cdot \mb q\Vp{A^2_3}}\mr I\p i
\blr{\plr{\mb p \bl\times \mb q\Vp{A^2_3}} \bl\cdot \bl \sigma \vp}\Vp{\dfrac{\dfrac{a}{b}}{\dfrac{c}{d}}}\:\:}
\tl{D-03}
\end{equation}
Interchanging $\:\mr P,\mr Q\:$
\begin{equation}
\mr Q\mr P \e \plr{\mb q \bl\cdot \bl \sigma}\plr{\mb p \bl\cdot \bl \sigma}\e \plr{\mb p \bl\cdot \mb q\Vp{A^2_3}}\mr I\m i
\blr{\plr{\mb p \bl\times \mb q\Vp{A^2_3}} \bl\cdot \bl \sigma \vp}
\tl{D-04}
\end{equation}
Subtraction of equations \eqref{D-03}, \eqref{D-04} yields for the commutator
\begin{equation}
\boxed{\:\:\blr{\mr P,\mr Q\vp}\e \mr P\mr Q\m\mr Q\mr P \e \plr{\mb p \bl\cdot \bl \sigma}\plr{\mb q \bl\cdot \bl \sigma}\m \plr{\mb q \bl\cdot \bl \sigma}\plr{\mb p \bl\cdot \bl \sigma} \e 2\, i\blr{\plr{\mb p \bl\times \mb q\Vp{A^2_3}} \bl\cdot \bl \sigma \vp}\Vp{\dfrac{\dfrac{a}{b}}{\dfrac{c}{d}}}\:\:}
\tl{D-05}
\end{equation}
while adding for the anticommutator yields
\begin{equation}
\boxed{\:\:\brclr{\mr P,\mr Q\vp} \e\mr P\mr Q\p\mr Q\mr P\e \plr{\mb p \bl\cdot \bl \sigma}\plr{\mb q \bl\cdot \bl \sigma}\p \plr{\mb q \bl\cdot \bl \sigma}\plr{\mb p \bl\cdot \bl \sigma} \e 2 \plr{\mb p \bl\cdot \mb q\Vp{A^2_3}}\mr I\Vp{\dfrac{\dfrac{a}{b}}{\dfrac{c}{d}}}\:\:}
\tl{D-06}
\end{equation}
(1)
See Rotation of a vector.