I would have a look at some of the web sites on sex education keeping in mind your sisters age. Is there a reason that this isn't being done by her father and mother.
The best way to someone about sex is to show them on to have sex or, have sex wit them. That is what you are asking is that you want sex with your sister. Go for it, and just do it.
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I recommend having an open and honest conversation with your little sister about the topic of sex, using simple language and age-appropriate information. Reassure her that she can always come to you with questions or concerns, and provide resources like books or websites that offer accurate information. Emphasize the importance of boundaries, consent, and respect in any conversation about sex.