Lemon Base: Heat sugar and water in pan until sugar is completely dissolved. Cool completely. Stir in lemon juice. Refrigerate until ready to use.
Gelatin Cubes: Sprinkle gelatin over 3 oz. water in bowl; let stand about 2 min. or until softened.
Heat remaining 32 oz. water and 8 oz. sugar in medium pan until sugar is completely dissolved. Whisk in 1-1/2 oz. SOUR PATCH KIDS Variegate and gelatin mixture. Divide mixture evenly between two 8-inch square silicone baking pans. Refrigerate until firm. Cut mixture into 3/4-inch cubes.
For Each Serving: Spread 1/8 tsp. of the SOUR PATCH KIDS Variegate onto inside of tall glass. Layer 3-3/4 oz. Gelatin Cubes and 1/2 oz. SOUR PATCH KIDS Bitz in glass. Top with 3 oz. Lemon Base and 2 oz. club soda. Serve immediately.