Wales, Alaska is the westernmost point on the continent. The Russian tunnel would connect in Wales.
Equally cool:
http://www.bssd.org/diocam.html
This is a live view of the strait between Little Diomede Island (US) and Big Diomede Island (Russia). Its a live view of Russia (2 miles away and on the other side of the International date line), and its where the tunnel would have to go over.