Active nematics are driven, non-equilibrium systems relevant to biological processes including tissue mechanics and morphogenesis, and to active metamaterials in general. We study the three-dimensional spontaneous flow transition of an active nematic in an infinite slab geometry using a combination of numerics and analytics. We show that it is determined by the interplay of two eigenmodes – called S- and D-mode – that are unstable at the same activity threshold and spontaneously breaks both rotational symmetry and chiral symmetry. The onset of the unstable modes is described by a non-Hermitian integro-differential operator, which we determine their exponential growth rates from using perturbation theory. The S-mode is the fastest growing. After it reaches a finite amplitude, the growth of the D-mode is anisotropic, being promoted perpendicular to the S-mode and suppressed parallel to it, forming a steady state with a full three-dimensional director field and a well-defined chirality. Lastly, we derive a model of the leading-order time evolution of the system close to the activity threshold.