Dr. Muzammil H. Siddiqi, former President of the Islamic Society of North America, in which he states the following: “First of all, it is permissible for a woman to use cosmetics and lipstick to beautify herself. She is allowed to pray while wearing her cosmetics as long she has put these things on after wudu’. Of course one has to make sure that the cosmetics one is using do not contain anything that is considered unclean and prohibited in Islam. Some cosmetics might contain products taken from the pig. They are prohibited and should not be used at any time. Women should also make sure to wash all those parts of their body that must be washed for wudu’before applying lipstick or other cosmetics. A woman who neglects her wudu’ because she does not want to disturb her make-up is committing a sin.

Wudu’ is a necessary precondition for salah. The Prophet (peace and blessings be upon him) said: “The salah is not acceptable without wudu’.”Wudu’ requires washing both hands, rinsing the mouth, cleaning the nose, washing of the whole face from the forehead to the bottom of the chin and from right ear to the left ear, washing of hands including the elbows, wiping on the hair, neck and behind the ears and washing of feet including the ankles. This is the Sunnah in making wudu’. If any part of the body that must be washed is not washed, then the wudu is incomplete and the prayer thereafter will be invalid.
Secondly, I want to emphasize that although women are allowed to use lipstick or other cosmetics to beautify themselves, however, like all other things in Islam, this should also be done in moderation. Too much involvement in cosmetics and wasting too much money and time on these things is not acceptable in the Islamic value system. Islam wants to develop in its followers, both males and females, a mindset of modesty, moderation and simplicity.”

Based on what is mentioned above, we can conclude that there should NOT be an impermeable layer between the skin and the water used for ablution. If a woman wears the make up and does her wudu’ with it covering her face, then her wudu’ is not valid as water should directly touch the skin without a barrier.