So here was I innocently thinking about what is CHIM. Went to several sources of information and what in oblivion is CHIM? Tower with a crown? Godhead? Those who achieve it are above Daedra and Daedra but below Anu? If so, Talos is a fracking bad ass God who says sit dragon sit to Akatosh? Still loving this mind blowing lore. If MK did want to create a religion all he needs to do create its first temple haha.

From what I understand, the Aurbis (the Wheel, the entire stinkin' Elder Scrolls universe) is the dream of a sleeping Godhead, and CHIM is the realization or comprehension that you're not only a part of this dream but also have your own identity - however, you also need a ton of self-love in order to defy completely zero-summing at this realization. Once you've achieved CHIM, you're no longer bound to the rules that govern the Aurbis, as you exist beyond it. That's how Talos unjungled Cyrodiil, (which is mentioned in-game in the Mythic Dawn Commentaries and Heimskr's preaching). The next step beyond CHIM is Amaranth, where through some sort of sensory deprivation you become a dreaming Godhead yourself.

One belief is that Lorkhan contrived Convention in order to make CHIM possible; before Convention, it was impossible for beings to exceed their current state of existence. After, several beings were given a lower state of existence (much to the chagrin of the elves), but the potential of achieving CHIM was now possible.

The Sermons of Vivec and the Mythic Dawn Commentaries (particularly volume III) talk about it... in the most esoteric and confusing way.