I really think this question is missing one thing - in what context are you going to watch Rise of Skywalker? As a casual fan, or someone really devoted?
And, more importantly - do you strictly mean to ask about it making sense - or, about every little detail being enjoyable?
There are many sequels or series of movies which - literally - would not make sense when viewed out of order. And, there are other franchises which a dedicated fan might find less enjoyable when one episode is skipped. However, in terms of your literal question of Rise of Skywalker making sense, I think the answer is pretty clearly yes you can skip The Last Jedi and it will still make sense.
If you're a dedicated fan, you may find yourself saying,
Huh, I guess Luke died, because here he is as a Force Ghost
But given the pretext of handing the story off to a new generation, and the fact that we already lost a major character in The Force Awakens, that hardly seems to lack sense or even come as a surprise.
Wow, Kylo is in charge of the First Order and Snoke is nowhere to be found!
But again, that's hardly a surprise (and certainly wouldn't lack sense) given Kylo's aggressive, unpredictable nature and hunger for power.
So - while the other answers do point out many details that a dedicated fan might wonder about, I don't think there is anything in The Last Jedi that would be considered crucial to The Rise of Skywalker actually making sense.
And, further, it's arguable that casual fans may not even pick up on many of the developments that happen in The Last Jedi and, so, not only would The Rise of Skywalker still make sense, it wouldn't really be any less enjoyable, since casual fans probably wouldn't even pick up on things like,
the fact that the resistance is suddenly headquartered on a different planet.