Step 1: Concept
Velocity ($v$) is the first derivative of position ($dX/dt$), and acceleration ($a$) is the first derivative of velocity ($dv/dt$).
Step 2: Differentiation
$v = \frac{d}{dt}(t^3 - 9t + 2) = 3t^2 - 9$.
$a = \frac{d}{dt}(3t^2 - 9) = 6t$.
Step 3: Calculation
At $t = 3$ seconds, $a = 6(3) = 18\text{ m/s}^2$.
Step 4: Conclusion
The magnitude of acceleration is 18.
Final Answer: (C)