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We report on a novel method for the fabrication of three-dimensional buried graphitic micropaths in single crystal diamond with the employment of focused MeV ions. The use of implantation masks with graded thickness at the sub-micrometer scale allows the formation of conductive channels which are embedded in the insulating matrix at controllable depths. In particular, the modulation of the channels depth at their endpoints allows the surface contacting of the channel terminations with no need of further fabrication stages. In the present work we describe the sample masking, which includes the deposition of semi spherical gold contacts on the sample surface, followed by MeV ion implantation. Because of the significant difference between the densities of pristine and amorphous or graphitized diamond, the formation of buried channels has a relevant mechanical effect on the diamond structure, causing localized surface swelling, which has been measured both with interferometric profilometry and atomic force microscopy. The electrical properties of the buried channels are then measured with a two point probe station: clear evidence is given that only the terminal points of the channels are electrically connected with the surface, while the rest of the channels extends below the surface. IV measurements are employed also to qualitatively investigate the electrical properties of the channels as a function of implantation fluence and annealing.