I'm going to offer a competing answer - Yes, it would be possible to survive a landing on water. And it would be at least as feasible to attempt as the cardboard box landing seen in the other answer.

As seen in this video, (thanks @jkztd) the wingsuit flyer levels off approximately 10-20 feet above the water, then climbs enough to crest a dam at the end.

With this kind of precision and control a skilled flyer could fly low enough and almost parallel to the surface to begin dragging their toes, eventually settling and slowing enough to arch their back and skim the water on their belly. Effectively they could "body surf" at high speed until the drag slowed them enough to settle fully into the water.

For comparison, consider that even if you fall hard towards the water from standing level on a water ski at 25-30mph it will result in skipping and sliding for some distance before settling down.

There's no reason why you couldn't do the same thing on the vast expanse of a frozen lake either.

However, I don't agree it would be possible to survive without significant injury on a dry lake bed or other hard surface since the increased friction could result in violent tumbling. (although I have seen videos of rather violent tumbling and sliding at high speeds by motorcycle racers and they have walked away...)

I'm not saying that it would be easy, or that I would try, but it seems quite feasible to attempt...

I realize that there is an answer that has been accepted, but I'm going to offer a competing answer that differs -

Yes, it would be possible to survive a landing on water. And it would be at least as feasible to attempt as the cardboard box landing seen in the other answer.

As seen in this video, (thanks @jkztd) the wingsuit flyer levels off approximately 10-20 feet above the water, then climbs enough to crest a dam at the end.

With this kind of precision and control a skilled flyer could fly low enough and almost parallel to the surface to begin dragging their toes, eventually settling and slowing enough to arch their back and skim the water on their belly. Effectively they could "body surf" at high speed until the drag slowed them enough to settle fully into the water.

For comparison, consider that even if you fall hard towards the water from standing level on a water ski at 25-30mph it will result in skipping and sliding for some distance before settling down.

There's no reason why you couldn't do the same thing on the vast expanse of a frozen lake either.

However, I don't agree it would be possible to survive without significant injury on solid ground, (grass, dry lake bed, etc.) since the increased friction could result in violent tumbling. (although I have seen videos of rather violent tumbling and sliding at high speeds by motorcycle racers and they have walked away...)

I'm not saying that it would be easy, or that I would try, but it seems quite feasible to attempt...