Preheat oven to 325 degrees.
Line an oven-safe baking dish with a dish towel. Pass foie gras through a food mill, tamis sieve or even a fine potato ricer into a large nonreactive bowl.
In a saucepan over medium high heat, bring cream, cognac, Chinese five spice and sea salt to a simmer. Pour the hot cream over the foie gras and gently whisk to combine.
Divide custard into twelve ramekins and carefully arrange in the baking dish. Fill baking dish with hot water until it reaches halfway to the custard level. Place dish on the middle rack of the preheated oven and bake until almost set (approximately 18 minutes). Remove custards from the water bath and allow to cool.
Allow sheets of gelatin to “bloom” in room temperature water until soft (approximately five minutes). Warm ¼ cup of citrus juice until warm to the touch. Add the gelatin and gently whisk to dissolve. Once the gelatin is dissolved, whisk in remaining ¾ cup of citrus juice. Gently pour gelatin and juice mixture over cooled foie gras custards and refrigerate until set.
The custards with gelée may be prepared one day in advance. Garnish with dessert wine reduced to a syrup, a sprig of fresh herb or broiled croutons.