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You can skip as many gears as you want if you properly rev match. Just adds 0.0001 extra wear to the synchros. If you go straight from 6th to 3rd without matching engine speed or slowing down a lot and just slam it into gear you risk locking the rear wheels, but that's about it (obviously assuming you aren't going into 3rd at a high-enough speed to over-rev it.)
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