C172 INSTRUCTOR AND STUDENT HAVE A HARD LNDG; DAMAGING THE WINGTIP AND LNDG GEAR.

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AS WE HAD BRIEFED ON THE GND BEFORE OUR FLT; OUR FIRST PASS OVER THE RWY WAS TO BE A 'LOW APCH.' THE GOAL WAS TO FLY OVER THE CTRLINE OF THE RWY AT APPROX 5-10 FT IN THE LNDG CONFIGN AT 65 KT. WE FLEW A NORMAL APCH TO LNDG BUT ROUNDED OUT HIGH ON FINAL AND ESTABLISHED SLOW FLT IN THE LNDG CONFIGN. XX WAS AT THE CTLS AND I WAS BACKING HIM UP; WITH HIS HANDS AND FEET READY TO HELP WITH RUDDER; ELEVATOR; AND AILERON INPUTS. APPROX 1/4 OF THE WAY DOWN THE RWY; I NOTICED OUR AIRSPD DROP QUICKLY FROM 65 KTS TO BELOW 45 KTS AND FELT THE AIRPLANE SINK. THERE WAS NO DISCERNABLE PWR OR PITCH CHANGE TO ACCOMPANY THE SUDDEN LOSS OF AIRSPD. I SAID 'GO AROUND' SIGNALING TO APPLY FULL PWR AND BEGIN CLBING. THEN; WHEN THE DSCNT RATE WAS NOT ARRESTED; I SAID 'I HAVE THE FLT CTLS;' CHKED THE THROTTLE AND BEGAN TO REACH FOR THE FLAPS. WE DSNDED QUICKLY THROUGHOUT THIS AND; WHEN I TOOK THE CTLS; THE ACFT APPEARED TO BE IN A NOSE-LOW R BANK TOWARDS THE RWY. I PULLED THE NOSE OF THE ACFT UP TO AVOID HITTING THE PROP AND CORRECTED WITH RUDDER AND AILERONS TO THE L. WE IMPACTED THE RWY WITH THE TIRES SIDE-LOADED AND THE L WINGTIP LOW. THE L WINGTIP WAS MODERATELY TO SEVERELY DAMAGED AND THE NOSEWHEEL FAIRING WAS CRACKED. AFTER CHKING TO MAKE SURE THAT NO ONE WAS INJURED; I TAXIED THE ACFT TO THE RAMP PARKING AREA SHUT IT DOWN AND SECURED THE ACFT. WE INSPECTED THOROUGHLY FOR DAMAGE AND WENT INTO THE FBO.