Given a (2+1)D fermionic topological order and a symmetry fractionalization class for a global symmetry group $G$, we show how to construct a (3+1)D topologically invariant path integral for a fermionic $G$ symmetry-protected topological state ($G$-FSPT) in terms of an exact combinatorial state sum. This provides a general way to compute anomalies in (2+1)D fermionic symmetry-enriched topological states of matter. Equivalently, our construction provides an exact (3+1)D combinatorial state sum for a path integral of any FSPT that admits a symmetry-preserving gapped boundary, including the (3+1)D topological insulators and superconductors in class AII, AIII, DIII, and CII that arise in the free fermion classification. Our construction uses the fermionic topological order (characterized by a super-modular tensor category) and symmetry fractionalization data to define a (3+1)D path integral for a bosonic theory that hosts a non-trivial emergent fermionic particle, and then condenses the fermion by summing over closed 3-form $mathbb{Z}_2$ background gauge fields. This procedure involves a number of non-trivial higher-form anomalies associated with Fermi statistics and fractional quantum numbers that need to be appropriately canceled off with a Grassmann integral that depends on a generalized spin structure. We show how our construction reproduces the $mathbb{Z}_{16}$ anomaly indicator for time-reversal symmetric topological superconductors with ${bf T}^2 = (-1)^F$. Mathematically, with standard technical assumptions, this implies that our construction gives a combinatorial state sum on a triangulated 4-manifold that can distinguish all $mathbb{Z}_{16}$ $mathrm{Pin}^+$ smooth bordism classes. As such, it contains the topological information encoded in the eta invariant of the pin$^+$ Dirac operator, thus giving an example of a state sum TQFT that can distinguish exotic smooth structure.
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