Edit: I have revised the answer for MUI Core v5
<Grid container spacing={16} justify="flex-start">
<Grid item xs={12} sm={6} md={4} lg={4}>
<Paper>
<h1>{1}</h1>
</Paper>
</Grid>
<Grid item xs={12} sm={6} md={4} lg={4} order={{ xs: 3, sm: 2 }}>
<Paper>
<h1>{2}</h1>
</Paper>
</Grid>
<Grid item xs={12} sm={6} md={4} lg={4} order={{ xs: 2, sm: 3 }}>
<Paper>
<h1>{3}</h1>
</Paper>
</Grid>
</Grid>