It’s the same concept as landing a paraglider, though with the minimal wing area, you don’t have the lift or braking ability to flare properly.
The engineering to construct a wingsuit that would allow you to land cleanly is probably possible, though I’d imagine you’d need extension spars to get the necessary wing area and likely some kind of exoskeleton structure to protect the pilot from the additional leverage generated.
As far as I know, a clean flared landing to a hard surface hasn’t been done yet.
In the meantime check out this dude, who has some badass skim skills:
[video]https://www.youtube.com/watch?v=o2xmAWS4akE[/video]