In Jira Server / Data Center Administration → Applications → Application Links, create a new Link (Incoming External application)
Set the following parameters and Save:
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Name: Any name for the Application link
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Redirect URL: https://login.salesforce.com (this URL will be updated in a later step)
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Permission: Write
Copy the Client ID and Client Secret, these values will be used later when creating an Auth. Provider in Salesforce.