[proofplan]
We define $Q$ as a Borel function of $U$ via the [Borel Functional Calculus](/theorems/2696). Let $f: \sigma(U) \to \mathbb{R}$ be a measurable choice of argument: $f(e^{i\theta}) = \theta$ for $\theta \in [0, 2\pi)$. Since unitarity forces $\sigma(U) \subseteq S^1$, $f$ is a bounded real-valued Borel function on $\sigma(U)$, so $Q := f(U)$ is well-defined and self-adjoint (because $f$ is real). The pointwise identity $e^{if(t)} = t$ on $S^1$ together with the homomorphism property of the BFC then gives $e^{iQ} = U$ — provided we identify the operator-norm exponential with the BFC applied to the function $\lambda \mapsto e^{i f(\lambda)}$, which we do by passing the uniform convergence of the Taylor series $\sum (i\theta)^n/n!$ on the bounded set $f(\sigma(U)) \subseteq [0, 2\pi)$ through the BFC isometry.
[/proofplan]
[step:Locate $\sigma(U)$ inside the unit circle $S^1$]
We show $\sigma(U) \subseteq S^1 := \{z \in \mathbb{C} : |z| = 1\}$.
Since $U$ is unitary, $U^* U = U U^* = I$, so $U$ is invertible with $U^{-1} = U^*$ and $\|U\|_{\mathcal{L}(H)} = \|U^{-1}\|_{\mathcal{L}(H)} = 1$. By the [Spectrum is Bounded by the Norm](/theorems/2649) (any $\lambda$ with $|\lambda| > \|U\|$ lies in the resolvent set), $\sigma(U) \subseteq \overline{B}(0, 1)$, i.e., $|\lambda| \le 1$ for every $\lambda \in \sigma(U)$.
For the reverse bound: by the [Spectrum of the Inverse](/theorems/2649) (if $T$ is invertible, $\sigma(T^{-1}) = \{\lambda^{-1} : \lambda \in \sigma(T)\}$), $\sigma(U^{-1}) = \{\lambda^{-1} : \lambda \in \sigma(U)\}$. Since $U^{-1} = U^*$, and by the standard identity $\sigma(U^*) = \overline{\sigma(U)}$ (Hilbert-space adjoint flips the spectrum by complex conjugation, which preserves modulus), we have
\begin{align*}
\{|\lambda^{-1}| : \lambda \in \sigma(U)\} = \{|\lambda| : \lambda \in \sigma(U^{-1})\} = \{|\bar{\lambda}| : \lambda \in \sigma(U)\} = \{|\lambda| : \lambda \in \sigma(U)\}.
\end{align*}
Combined with $|\lambda^{-1}| \le \|U^{-1}\| = 1$, every $\lambda \in \sigma(U)$ satisfies $|\lambda^{-1}| \le 1$, i.e., $|\lambda| \ge 1$.
Together with $|\lambda| \le 1$, $|\lambda| = 1$ for every $\lambda \in \sigma(U)$. Hence $\sigma(U) \subseteq S^1$.
Set $K := \sigma(U)$, so $K \subseteq S^1$.
[/step]
[step:Define the bounded Borel argument function $f$ on $S^1$]
We construct a bounded real-valued Borel function $f: S^1 \to [0, 2\pi)$ such that $e^{if(t)} = t$ for every $t \in S^1$.
Define
\begin{align*}
f: S^1 &\to [0, 2\pi) \\
e^{i\theta} &\mapsto \theta \quad \text{for } \theta \in [0, 2\pi).
\end{align*}
This is well-defined because every $t \in S^1$ has a unique representation $t = e^{i\theta}$ with $\theta \in [0, 2\pi)$.
*$f$ is Borel measurable.* The map $\Theta: [0, 2\pi) \to S^1$, $\theta \mapsto e^{i\theta}$, is a continuous bijection from a Borel subset of $\mathbb{R}$ to the standard Borel space $S^1$, with continuous inverse on $S^1 \setminus \{1\}$ (the inverse fails to be continuous only at $t = 1$, where $f$ jumps from approaching $2\pi$ to taking the value $0$). The set $\{1\} \subseteq S^1$ is closed, hence Borel, so writing
\begin{align*}
S^1 = (S^1 \setminus \{1\}) \cup \{1\}
\end{align*}
expresses $S^1$ as a disjoint union of Borel sets on each of which $f$ is continuous. Therefore $f$ is Borel measurable on $S^1$.
*$f$ is bounded.* By construction, $f$ takes values in $[0, 2\pi)$, so $\|f\|_{L^\infty(K)} \le 2\pi$.
By restriction, $f|_K$ is a bounded Borel function on $K$, so $f \in L^\infty(K, \mathcal{B}(K))$. We henceforth abuse notation and write $f$ for $f|_K$.
By construction, the identity
\begin{align*}
e^{i f(t)} = t \quad \text{for all } t \in K \subseteq S^1
\end{align*}
holds pointwise.
[/step]
[step:Define $Q := f(U)$ and verify self-adjointness]
By the [Borel Functional Calculus](/theorems/2696) applied to the normal (in fact unitary) operator $U$, the map
\begin{align*}
\Psi_U: L^\infty(K, \mathcal{B}(K)) &\to \mathcal{L}(H) \\
g &\mapsto g(U) = \int_K g \, dP
\end{align*}
is a unital $*$-homomorphism (where $P$ is the resolution of the identity for $U$). Set
\begin{align*}
Q := \Psi_U(f) = f(U) \in \mathcal{L}(H).
\end{align*}
*Self-adjointness.* Since $f$ takes values in $[0, 2\pi) \subseteq \mathbb{R}$, $\bar{f} = f$ pointwise on $K$. As $\Psi_U$ is a $*$-homomorphism,
\begin{align*}
Q^* = \Psi_U(f)^* = \Psi_U(\bar{f}) = \Psi_U(f) = Q.
\end{align*}
Hence $Q$ is self-adjoint. Moreover $\|Q\|_{\mathcal{L}(H)} \le \|f\|_{L^\infty(K)} \le 2\pi$ by property (ii) of the BFC.
[/step]
[step:Identify $e^{iQ}$ with $\Psi_U(g)$ where $g(\lambda) = e^{i f(\lambda)}$]
We show that the operator-norm exponential $e^{iQ} := \sum_{n=0}^\infty (iQ)^n/n!$ equals $\Psi_U(g)$ where $g \in L^\infty(K)$ is defined by $g(\lambda) := e^{i f(\lambda)}$.
[claim:The function $g(\lambda) := e^{i f(\lambda)}$ lies in $L^\infty(K, \mathcal{B}(K))$]
[proof]
Compositions of Borel measurable functions with continuous functions are Borel measurable. Since $f: K \to [0, 2\pi)$ is Borel (Step 2) and $\theta \mapsto e^{i\theta}$ is continuous (in fact entire) from $\mathbb{C}$ to $\mathbb{C}$, $g = e^{i f}$ is Borel. Moreover $|g(\lambda)| = |e^{i f(\lambda)}| = 1$ for every $\lambda \in K$, so $\|g\|_{L^\infty(K)} = 1$. Hence $g \in L^\infty(K, \mathcal{B}(K))$.
[/proof]
[/claim]
Define the partial-sum function
\begin{align*}
g_N: K &\to \mathbb{C} \\
\lambda &\mapsto \sum_{n=0}^N \frac{(i f(\lambda))^n}{n!}.
\end{align*}
Each $g_N$ is a polynomial in $f$, hence in $L^\infty(K)$ as a polynomial of a bounded Borel function (the algebra of bounded Borel functions is closed under polynomial operations).
*$g_N \to g$ uniformly on $K$.* The Taylor series $\sum_{n=0}^\infty (i\theta)^n / n!$ converges to $e^{i\theta}$ uniformly on every bounded subset of $\mathbb{C}$. Since $f(K) \subseteq [0, 2\pi)$ is bounded, with explicit error
\begin{align*}
\left| e^{i\theta} - \sum_{n=0}^N \frac{(i\theta)^n}{n!} \right| \le \sum_{n=N+1}^\infty \frac{|\theta|^n}{n!} \le \sum_{n=N+1}^\infty \frac{(2\pi)^n}{n!} \to 0 \quad \text{as } N \to \infty,
\end{align*}
we obtain
\begin{align*}
\|g_N - g\|_{L^\infty(K)} = \sup_{\lambda \in K} |g_N(\lambda) - g(\lambda)| \le \sum_{n=N+1}^\infty \frac{(2\pi)^n}{n!} \to 0.
\end{align*}
So $g_N \to g$ in $L^\infty(K)$.
*Apply $\Psi_U$.* By property (ii) of the [Borel Functional Calculus](/theorems/2696), $\Psi_U$ is bounded with $\|\Psi_U(h)\|_{\mathcal{L}(H)} \le \|h\|_{L^\infty(K)}$. Hence
\begin{align*}
\|\Psi_U(g_N) - \Psi_U(g)\|_{\mathcal{L}(H)} = \|\Psi_U(g_N - g)\|_{\mathcal{L}(H)} \le \|g_N - g\|_{L^\infty(K)} \to 0,
\end{align*}
so $\Psi_U(g_N) \to \Psi_U(g)$ in operator norm.
On the other hand, since $\Psi_U$ is a unital algebra homomorphism, $\Psi_U(f^n) = \Psi_U(f)^n = Q^n$, so by linearity
\begin{align*}
\Psi_U(g_N) = \Psi_U\left( \sum_{n=0}^N \frac{(i f)^n}{n!} \right) = \sum_{n=0}^N \frac{i^n \Psi_U(f)^n}{n!} = \sum_{n=0}^N \frac{(iQ)^n}{n!}.
\end{align*}
The right-hand side is exactly the $N$-th partial sum of the operator exponential series $\sum_{n=0}^\infty (iQ)^n/n!$, which converges in operator norm (since $Q$ is bounded, the series converges absolutely with $\sum_n \|Q\|^n / n! = e^{\|Q\|} < \infty$) to $e^{iQ}$.
Both sequences $(\Psi_U(g_N))_N$ and $(\sum_{n=0}^N (iQ)^n/n!)_N$ are equal term-by-term, and the first converges to $\Psi_U(g)$ while the second converges to $e^{iQ}$. By uniqueness of limits in $\mathcal{L}(H)$,
\begin{align*}
e^{iQ} = \Psi_U(g) = g(U).
\end{align*}
[guided]
The operator exponential $e^{iQ}$ is defined externally by the power series $\sum_n (iQ)^n / n!$. The function $g(\lambda) = e^{i f(\lambda)}$ is defined externally as a pointwise function. Why are these the same operator?
The bridge is that the BFC commutes with norm-uniform limits in $L^\infty$. We exploit this in three moves.
*Move 1: produce a uniformly convergent approximation of $g$ by functions whose images under $\Psi_U$ we already understand.* The polynomial truncations $g_N(\lambda) = \sum_{n=0}^N (i f(\lambda))^n / n!$ converge to $g(\lambda) = e^{if(\lambda)}$ uniformly on $K$. Why uniformly? Because $f(K) \subseteq [0, 2\pi)$ is bounded, and on any bounded subset of $\mathbb{C}$ the Taylor series of $e^z$ converges uniformly (the tail estimate $\sum_{n>N} M^n/n!$ goes to zero for any fixed $M = 2\pi$).
*Move 2: apply $\Psi_U$ to both sides and use continuity.* The [Borel Functional Calculus](/theorems/2696) is bounded by property (ii): $\|\Psi_U(h)\|_{\mathcal{L}(H)} \le \|h\|_{L^\infty(K)}$. So a sequence converging in $L^\infty$-norm maps to a sequence converging in operator norm:
\begin{align*}
\Psi_U(g_N) \to \Psi_U(g) \quad \text{in } \mathcal{L}(H).
\end{align*}
*Move 3: identify $\Psi_U(g_N)$ with the partial sum of the operator exponential.* This is where the homomorphism property of $\Psi_U$ matters. Since $\Psi_U$ is a unital algebra homomorphism, it preserves polynomial expressions:
\begin{align*}
\Psi_U(f^n) = \Psi_U(f)^n = Q^n,
\end{align*}
and by linearity
\begin{align*}
\Psi_U(g_N) = \sum_{n=0}^N \frac{i^n}{n!} \Psi_U(f^n) = \sum_{n=0}^N \frac{(iQ)^n}{n!}.
\end{align*}
The right-hand side is a partial sum of the standard operator exponential series, which converges to $e^{iQ}$ in operator norm because $\|Q\| \le 2\pi$ is finite (so the series converges absolutely: $\sum_n \|Q\|^n/n! = e^{\|Q\|} < \infty$, and absolutely-convergent series in a Banach space converge).
Both limits exist and the sequences agree term-by-term, so the limits agree:
\begin{align*}
e^{iQ} = \lim_{N \to \infty} \sum_{n=0}^N \frac{(iQ)^n}{n!} = \lim_{N \to \infty} \Psi_U(g_N) = \Psi_U(g) = g(U).
\end{align*}
[/guided]
[/step]
[step:Conclude $e^{iQ} = U$ via the pointwise identity $g = \mathrm{id}$ on $K$]
By Step 2, $e^{i f(t)} = t$ for every $t \in K$. In other words,
\begin{align*}
g(\lambda) = e^{i f(\lambda)} = \lambda = \mathrm{id}(\lambda) \quad \text{for all } \lambda \in K.
\end{align*}
Hence $g = \mathrm{id}$ as elements of $L^\infty(K, \mathcal{B}(K))$ (the equality is pointwise on all of $K$, hence certainly $P$-almost everywhere).
By property (i) of the [Borel Functional Calculus](/theorems/2696), $\Psi_U(\mathrm{id}) = \mathrm{id}(U) = U$. Combining with Step 4,
\begin{align*}
e^{iQ} = \Psi_U(g) = \Psi_U(\mathrm{id}) = U.
\end{align*}
[/step]
[step:Wrap up]
We have constructed $Q := f(U) \in \mathcal{L}(H)$ via the [Borel Functional Calculus](/theorems/2696) such that:
(a) $Q$ is self-adjoint (Step 3),
(b) $e^{iQ} = U$ (Step 5).
This establishes the existence of a self-adjoint $Q$ with $U = e^{iQ}$.
[/step]