[guided]The strategy is to invert the procedure.
Given a target sequence $(c_k) \in \ell^2(\mathbb{Z}^n)$, we must produce a distribution on $\mathbb{T}^n$ whose Fourier coefficients are precisely
\begin{align*}
a_k := (1 + |k|^2)^{-s/2}\, c_k, \qquad k \in \mathbb{Z}^n.
\end{align*}
Why divide by the weight $(1+|k|^2)^{s/2}$?
The defining relation $\Psi_s(f)_k = (1 + |k|^2)^{s/2}\, \hat{f}(k) = c_k$ forces
\begin{align*}
\hat{f}(k) = (1 + |k|^2)^{-s/2}\, c_k = a_k.
\end{align*}
The challenge for general $s \in \mathbb{R}$ is that $a_k$ may fail to be the Fourier coefficients of an $L^2$ function.
When $s < 0$ the weight $(1+|k|^2)^{-s/2}$ grows polynomially, so $|a_k|$ can grow polynomially in $|k|$ without obstructing membership of $(c_k)$ in $\ell^2$.
The candidate target $f$ must therefore be constructed as a distribution rather than a function.
A natural choice is to declare the action of $f$ on a test function $\varphi$ by
\begin{align*}
T: \mathcal{D}(\mathbb{T}^n) &\to \mathbb{C} \\
\varphi &\mapsto \sum_{k \in \mathbb{Z}^n} a_k\, \hat{\varphi}(-k).
\end{align*}
The index $-k$ in $\hat{\varphi}(-k)$ is dictated by the convention $\hat{e_{-k}}(j) = \delta_{j,-k}$ from Step 1: it is exactly what makes $\hat{T}(k) = a_k$ rather than $a_{-k}$.
We must verify three things.
**(i) Convergence of the defining sum.**
Apply Cauchy-Schwarz to the pair of $\ell^2$-sequences $\big((1+|k|^2)^{s/2} a_k\big)_k$ and $\big((1+|k|^2)^{-s/2} \hat{\varphi}(-k)\big)_k$:
\begin{align*}
\sum_k |a_k|\, |\hat{\varphi}(-k)| \le \left( \sum_k (1+|k|^2)^s |a_k|^2 \right)^{1/2} \left( \sum_k (1+|k|^2)^{-s} |\hat{\varphi}(-k)|^2 \right)^{1/2}.
\end{align*}
The first factor evaluates to
\begin{align*}
\Big( \sum_k (1+|k|^2)^s\, (1+|k|^2)^{-s}\, |c_k|^2 \Big)^{1/2} = \|(c_k)\|_{\ell^2(\mathbb{Z}^n)} < \infty
\end{align*}
by hypothesis on $(c_k)$.
For the second factor, integration by parts on $\mathbb{T}^n$ against $e^{-i k \cdot x}$ gives, for every multi-index $\alpha$ and $k \ne 0$,
\begin{align*}
(ik)^\alpha\, \hat{\varphi}(k) = \widehat{\partial^\alpha \varphi}(k), \qquad |\hat{\varphi}(k)| \le \|\partial^\alpha \varphi\|_{L^\infty(\mathbb{T}^n)}\, |k|^{-|\alpha|}.
\end{align*}
Hence $\hat{\varphi}(k)$ decays faster than any polynomial in $|k|$, and using $|-k| = |k|$ the inverse-weighted sum $\sum_k (1+|k|^2)^{-s} |\hat{\varphi}(-k)|^2$ is finite for every $s \in \mathbb{R}$.
**(ii) Continuity in the test-function topology.**
We must produce an explicit Schwartz-seminorm bound for $T(\varphi)$.
Choose an integer $N$ with $2N > n - 2s$, so that
\begin{align*}
C_{N,s} := \sum_{k \in \mathbb{Z}^n} (1+|k|^2)^{-N-s} < \infty.
\end{align*}
The threshold $2N > n - 2s$ matches the lattice analogue of $\int_{\mathbb{R}^n} (1+|x|^2)^{-N-s}\, d\mathcal{L}^n(x) < \infty$, which holds precisely when $2(N+s) > n$.
The multinomial expansion of $(1+|k|^2)^N$ together with the integration-by-parts bound from (i) gives
\begin{align*}
(1+|k|^2)^N\, |\hat{\varphi}(k)|^2 \le C_n \sum_{|\alpha| \le 2N} \|\partial^\alpha \varphi\|_{L^\infty(\mathbb{T}^n)}^2,
\end{align*}
where $C_n > 0$ depends only on $n$.
Multiplying by $(1+|k|^2)^{-N-s}$ and summing,
\begin{align*}
\sum_k (1+|k|^2)^{-s} |\hat{\varphi}(k)|^2 \le C_n\, C_{N,s} \sum_{|\alpha| \le 2N} \|\partial^\alpha \varphi\|_{L^\infty(\mathbb{T}^n)}^2.
\end{align*}
Combining with the Cauchy-Schwarz bound from (i),
\begin{align*}
|T(\varphi)| \le C\, \|(c_k)\|_{\ell^2}\, \sum_{|\alpha| \le 2N} \|\partial^\alpha \varphi\|_{L^\infty(\mathbb{T}^n)},
\end{align*}
with $C = C(n, s) > 0$.
This is exactly the form of bound required by the definition of $\mathcal{D}'(\mathbb{T}^n)$, so $T \in \mathcal{D}'(\mathbb{T}^n)$.
The exponent $N$ grows linearly with $|s|$: large negative $s$ amplifies $|a_k|$, forcing $\hat{\varphi}(k)$ to absorb that growth through more derivatives.
This is the precise way in which the distributional order of $T$ scales with the Sobolev index.
**(iii) The Fourier coefficients of $T$ equal $a_k$.**
By the convention from Step 1, $\hat{T}(k) := T(e_{-k})$, and we computed there that the test function $e_{-k}(x) = e^{-i k \cdot x}$ has Fourier coefficients $\hat{e_{-k}}(j) = \delta_{j,-k}$.
Substituting $\varphi = e_{-k}$ in the definition of $T$,
\begin{align*}
\hat{T}(k) = T(e_{-k}) = \sum_{j \in \mathbb{Z}^n} a_j\, \hat{e_{-k}}(-j) = \sum_{j} a_j\, \delta_{-j,-k} = \sum_j a_j\, \delta_{j,k} = a_k.
\end{align*}
This is why we used $\hat{\varphi}(-k)$ rather than $\hat{\varphi}(k)$ in the definition of $T$: the index reflection compensates for the reflection in $\hat{e_{-k}}(j) = \delta_{j,-k}$, yielding $\hat{T}(k) = a_k$ on the nose.
Once (i), (ii), (iii) are verified, the norm identity
\begin{align*}
\sum_k (1+|k|^2)^s |\hat{T}(k)|^2 = \sum_k (1+|k|^2)^s\, (1+|k|^2)^{-s}\, |c_k|^2 = \sum_k |c_k|^2 < \infty
\end{align*}
shows $T \in H^s(\mathbb{T}^n)$, and $\Psi_s(T)_k = (1+|k|^2)^{s/2} a_k = c_k$, completing the surjectivity proof.[/guided]