Hold a treat your dog loves in your closed hand near their nose.
Slowly move your hand up over their head. As their head follows the treat, their bottom should naturally go down into a sit.
The moment their bottom touches the floor, say 'Yes!' or click your clicker, and give them the treat.
Once they reliably sit by following the lure, start saying 'Sit' just as you begin to move your hand.
Keep sessions short and fun, just a few minutes at a time, a few times a day.