With Jira issues navigator you can search issues with several filters, but you can't define the links between issues.

This Jira app allows you to customize your project report with linked issues and show them in a table or a matrix.

TraceabilityX for Jira includes two ways to display your traceability information: a gadget and a project report.

With the gadget you will be able to display your traceability matrix in any Jira dashboard.

With the report, you let your teams to generate a new report and then export it to Excel.

Both ways include several parameters to help you customize the traceability matrix.