We have $A=
\begin{bmatrix}
\cos\theta & \sin\theta\\
-\sin\theta & \cos\theta
\end{bmatrix}$.
Now,
$A^2=
\begin{bmatrix}
\cos\theta & \sin\theta\\
-\sin\theta & \cos\theta
\end{bmatrix}
\begin{bmatrix}
\cos\theta & \sin\theta\\
-\sin\theta & \cos\theta
\end{bmatrix}
=
\begin{bmatrix}
\cos2\theta & \sin2\theta\\
-\sin2\theta & \cos2\theta
\end{bmatrix}$.
Similarly,
$A^3=
\begin{bmatrix}
\cos3\theta & \sin3\theta\\
-\sin3\theta & \cos3\theta
\end{bmatrix}$,
and in general,
$A^n=
\begin{bmatrix}
\cos n\theta & \sin n\theta\\
-\sin n\theta & \cos n\theta
\end{bmatrix}$.
Therefore,
$A^{2026}=
\begin{bmatrix}
\cos(2026\theta) & \sin(2026\theta)\\
-\sin(2026\theta) & \cos(2026\theta)
\end{bmatrix}$.
Now $\theta=\dfrac{2\pi}{1013}$, so
$2026\theta=2026\cdot\dfrac{2\pi}{1013}=4\pi$.
Hence,
$A^{2026}=
\begin{bmatrix}
\cos4\pi & \sin4\pi\\
-\sin4\pi & \cos4\pi
\end{bmatrix}$.
Since $\cos4\pi=1$ and $\sin4\pi=0$, we get
$A^{2026}=
\begin{bmatrix}
1 & 0\\
0 & 1
\end{bmatrix}$.
So, the correct option is B.
$\underline{\textbf{Alternate Solution : }}$
We use the fact that
$A=
\begin{bmatrix}
\cos\theta & \sin\theta\\
-\sin\theta & \cos\theta
\end{bmatrix}$
represents a rotation matrix. Hence, for any positive integer $n$,
$A^n=
\begin{bmatrix}
\cos(n\theta) & \sin(n\theta)\\
-\sin(n\theta) & \cos(n\theta)
\end{bmatrix}$.
Therefore,
$A^{2026}=
\begin{bmatrix}
\cos(2026\theta) & \sin(2026\theta)\\
-\sin(2026\theta) & \cos(2026\theta)
\end{bmatrix}$.
Now $\theta=\dfrac{2\pi}{1013}$, so
$2026\theta=2026\cdot\dfrac{2\pi}{1013}=4\pi$.
Hence,
$A^{2026}=
\begin{bmatrix}
\cos4\pi & \sin4\pi\\
-\sin4\pi & \cos4\pi
\end{bmatrix}$.
Since $\cos4\pi=1$ and $\sin4\pi=0$, we get
$A^{2026}=
\begin{bmatrix}
1 & 0\\
0 & 1
\end{bmatrix}$.
So, the correct option is B.