Recently, we have witnessed an extraordinary spurt in attention toward manipulating electromagnetic waves by metasurfaces. Particularly, tailoring of circular polarization has attracted great amounts of interest in both microwave and optics regimes. Circular dichroism, an exotic chiroptical effect of natural molecules, has aroused discussion about this issue, yet it is still in its infancy. Herein, we initiate circular dichroism followed by controlling spin-selective wavefronts via chiral metasurfaces. An N-shaped chiral resonator loaded with two lumped resistors is proposed as the meta-atom producing an adequate phase gradient. Assisted by the ohmic dissipation of the introduced resistors, the effect of differential absorption provides an auxiliary degree of freedom for developing circularly polarized waves with a designated spin state. A planar corner reflector that can achieve retro-reflection and absorption for right- and left-handed circularly polarized incidence is theoretically simulated and experimentally observed at microwave frequency. Thus, our effort provides an alternative approach to tailoring electromagnetic waves in a circular dichroitic manner and may also find applications in multi-functional systems in optics and microwave regimes.