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Eye-tracking is a key enabling technology for smart eyewear, supporting hands-free interaction, accessibility, and context-aware human–machine interfaces under strict constraints on size, power consumption, and computational complexity. While camera-based solutions provide high accuracy, their integration into lightweight and low-power wearable platforms remains challenging. This paper is a feasibility study for the design, simulation, and experimental evaluation of a photosensor oculography (PSOG) eye-tracking system that is fully integrated into an eyewear frame, based on near-infrared (NIR) emitters and photodiodes. The proposed approach combines simulation-driven optimization of the optical constellation, a multi-frequency modulation and demodulation scheme enabling parallel source discrimination and robust ambient-light rejection, and a resource-efficient signal acquisition pipeline suitable for embedded implementation. Eye rotations in azimuth and elevation are inferred from differential reflectance patterns of ocular regions (sclera, iris, and pupil) using lightweight regression techniques, including shallow neural networks and Gaussian process regression, selected to balance estimation accuracy with computational and power constraints. System performance is evaluated using a controllable artificial-eye platform under defined geometric and illumination conditions, enabling repeatable assessment of gaze-estimation accuracy and algorithmic behavior. Sub-degree errors are achieved in this controlled setting, demonstrating the feasibility and potential effectiveness of the proposed architecture. Practical considerations for translation to real-world smart eyewear, including human-subject validation, anatomical variability, calibration strategies, and embedded deployment, are discussed and identified as directions for future work. By detailing the optical design methodology, modulation strategy, and algorithmic trade-offs, this work clarifies the distinct contributions of the proposed PSOG system relative to existing frame-integrated and camera-free eye-tracking approaches, and provides a foundation for further development toward wearable and augmented-reality applications.