Multimodal metaphor understanding requires identifying cross-domain Target-Source mappings and inferring sentiment from visual and textual evidence. However, existing benchmarks largely evaluate these subtasks separately and lack evidence-grounded explanations, limiting their ability to assess coherent cross-modal reasoning. To enable unified and evidence-grounded evaluation, we introduce M
3R-Bench, a benchmark of 1,000 human-annotated image-text instances with joint labels for metaphor occurrence, Target-Source mapping, and sentiment, alongside stage-wise explanations for evidence identification, mapping establishment, and sentiment inference. Evaluations reveal that existing models frequently rely on textual shortcuts and produce Target-Source mappings inconsistent with visual evidence. To address this evidence-mapping mismatch, we propose M
3R-Reasoner, which combines curriculum-based reasoning supervision with task-aware reinforcement learning. Built on an 8B-parameter backbone, M
3R-Reasoner achieves 37.90% Joint Label Accuracy (JLA) metric, outperforming the strongest proprietary baseline by 19.50 percentage points. It further surpasses GPT-5.5 in image-text evidence and sentiment justification scores by 28.45 and 28.11 points, respectively. The dataset and code are available at https://github.com/hongshi4/m3r-bench-artifact.