You will need static IP addresses at BOTH locations for this to work.
SPA-3000:
You'll establish a username and password in the HTTP Authentication section (we'll call them spa2kuser and spa2kpass so we can refer to them later). Set the dial plan for that username/password pair to "None." Other parameters to set include:
VoIP-To-PSTN Gateway Enable: Yes
VoIP Caller Auth Method: HTTP Digest
One Stage Dialing: Yes
PSTN-To-VoIP Gateway Enable: Yes
PSTN Caller Auth Method: None
PSTN Caller Default DP: 8 (or an unused one)
In Dial Plan 8: something like (S0<:spa2kuser@spa2kip

ort>)
Where:
spa2kuser is the user defined on the SPA-2000
spa2kip is the IP address of the SPA-2000
port is the port number of the SIP port used (usually either 5060 or 5061)
On the SPA-2000:
Proxy: spa3kip
Register: No
Make Call Without Reg: Yes
Ans Call Without Reg: Yes
UserID: spa2kuser
Password: spa2kpass
What will happen is that a call received on your PSTN line of the
SPA-3000 will be forwarded to the SPA-2000 after 5 seconds (you can reduce this timer, but it's not recommended since the device will not be able to get Caller ID).
When the SPA-2000 picks up the phone, they will receive local dialtone, they can dial a number, then that is forwarded to the
SPA-3000 which will play a second dialtone and the DMTF from the digits you dialed will be heard.
I've tried this here at home on my LAN and it works pretty well.