Line a baking sheet with parchment paper and set aside.
Whisk sugar and water together in a wide sauce pan. Bring to a low simmer and stir until sugar is dissolved. Slice citrus into uniformly thin slices, about 1/8 inch thick. Lay in a single layer in the simple syrup and lightly simmer for about 15 minutes, until rinds appear softened and slightly translucent. Carefully remove from pan, letting excess syrup drip off, and lay on parchment at room temp until dry, yet tacky to the touch (they will always be sticky). Place some extra sugar in a dish and dip each citrus slice on both sides so they're completely covered in sugar.
In a small microwave-safe bowl, combine chocolate chips and vegetable oil. Heat in 30 second intervals until melted and smooth. Dip the edge of each citrus slice in chocolate and place on parchment paper. Let chocolate set for just a minute and then sprinkle chocolate with a little sea salt. Let chocolate set completely (place in fridge to speed up process).
May store in the fridge for several days. Dip in granulated sugar for a sparkly look.
Repeat with syrup for as many lemons as you like.