The paradigm of digital twin cities is shifting from coarse visual mapping toward more precise and actionable digitization of urban assets. However, existing datasets predominantly focus on coarse visual perception, lacking the strict multi-modal alignment and attribute and status diagnosis required for automated infrastructure maintenance. To bridge this gap, we introduce WHU-Infra3D, a large-scale, multi-modal benchmark dataset dedicated to roadside infrastructure inventory. Covering 53.8 km across three cities, WHU-Infra3D uniquely integrates panoramic imagery and LiDAR point clouds with rigorous 2D-3D instance association and cross-frame tracking. Comprising over 175k multi-view 2D bounding boxes alongside thousands of 3D infrastructure instances, the dataset provides over 181k detailed attribute and status annotations (e.g., rust, occlusion) to empower operational health assessment. We establish comprehensive baselines across five core tasks: 2D detection, 2D cross-view matching, 3D geo-identification, 3D point cloud segmentation, and attribute recognition. Extensive evaluations expose significant cross-city domain gaps and inherent vulnerabilities of current models on long-tailed defective statuses, establishing WHU-Infra3D as an essential testbed for advancing scalable, AI-driven urban infrastructure inventory and lifecycle management. The WHU-Infra3D dataset is available at https://github.com/WHU-USI3DV/WHU-Infra3D.