Smartsheet itself has many integrations with JIRA. You can Google that.
If none of those integrations work, you can probably use the CSV import to import the issues into JIRA (https://confluence.atlassian.com/adminjiracloud/importing-data-from-csv-776636762.html).
You must be a registered user to add a comment. If you've already registered, sign in. Otherwise, register and sign in.