rar is not an image file format. rar is a compressed file similar to a zip file. You need Winrar to open these and you will probably find a psp, psd, jpg, png, or tga (which is what it needs to be in for the game) file inside.
Go to
www.dirtwizard.net and click on the SlinginDirt link. You will find a ton of templates in there.
For general help, there are guides here on this site, you can also search the forums here or at SlinginDirt for skin painting help and find a million and one different threads on that topic that will help you.
Once you do get the file into the paint program, remember to save it as a 16 bit tga file. You need to create two files, one needs to be 256x256 (pixels) the other needs to be 512x512. Look at the ones that are out there and make sure you name them the same.
Next thing, inside the skin.str file (you can open this with notepad)
Look for this at the top
car = DW_NSDRA_LLM_Martz
specular = 0.250000
number font = mopar2
[display names]
english = DW_NSDRA_LLM-3b
Here is what to do with each line....
car = DW_NSDRA_LLM_Martz <------dont touch unless you put it on a new car type (must match the car/chassis you want the skin on)
specular = 0.250000 <------may or may not exist, dont touch, just ignore
number font = mopar2 <------if it exists, DELETE this entire line
[display names]
english = DW_NSDRA_LLM-3b <-----this line MUST be different from any other skin in your skins folder. I typically name it whatever the folder name is that the skin is in. If it is the same as another skin, neither skin will show up in the game.