There is a no separate  legal procedure that enables granting Polish Citizenship by making certain amount of investment. However a foreigner businessman who has a plan to do business and want to settle in Poland for at least 3 year,  can be recognised as a Polish citizen.

Recognition as a Polish citizen shall be granted to a foreigner residing continuously in Poland for at least 3 years on the basis of a permanent residence permit or a long-term EU resident permit and who has a stable and regular source of income in Poland and legal title to the occupied dwelling.

Requirements: 

• having granted residence card.  This requirement will be fulfilled especially if a foreigner was running for the period of 3 years a profitable business on own account and paid taxes on minimum amount required  but the provisions on residence permit (you can see it here https://en.lexcarta.pl/temporary-residence-permit/);
• residing continuously;  residence in Poland is considered to be continuous when no break in it was longer than 6 months, and the combined duration of the breaks duration did not exceed a cumulative total of 10 months;
• stable and regular source of income means e.g: work contract for indefinite period, stable dividend from business, income from rent.
• Legal title for dwelling means the ownership of real property like a house or flat or long term rent contract.
•  command of Polish language on at least B1 level. Language proficiency must be confirmed with an official certificate obtained after passing a State examination, a school-leaving certificate (e. g., elementary, secondary or tertiary school) in Poland or a school-leaving certificate obtained from a school abroad with Polish as the language of instruction.

Fees
Stamp duty for the decision on acquiring Polish citizenship is 219 PLN. In the case an application is refused, the payment shall be refunded at the request of the applicant.

Duration of the procedure
If it can be concluded on the basis of the evidence presented by the applicant, the case should be resolved immediately, If a case requires an investigation, it shall be dealt not later than within a month. If the case is particularly complicated, a decision should be delivered within two months. Usually procedure takes longer due to investigation and demand of additional documents from the applicant.