heres what id do.
I have had to fix my fair share of locked up engines. I have a jet boat and with water injected headers on my and all my friends boats this issue is quite common when they sit over the winter.
First pull all the spark plugs out. Id put some marvel mystery oil down each plug hole, id put about 3 oil quart cap fulls down each one, and let it sit over night. I would use a little piece of clear vinly tubing so that it goes down into the hole instead of coating the spark plug tube. I have never had an engine that the mystery oil wouldnt loosen up. I would remove the timing belt so that way you can eliminate the top end being locked up as the reason that it wont turn. Then put the socket on the crank pulley, and try to rock the engine back and forth, clockwise and counter clockwise, and if you are able to get it to budge, make sure that you start to rotate it in a clockwise direction. Keep it going until it eases up, or the valves touch the pistons. DO NOT FORCE IT AS YOU WILL BEND THE VALVES! Once you have freed it up, re-install the timing belt and time the engine, rotate it over multiple times, keep going until it gets easier and easier. I would then drain the oil and replace the filter. I would then add new oil and put a cheapo filter on. Disable the ignition and crank the motor over and over until the low oil light on the dash goes off. After that replace the spark plugs with new ones, re-enable the ignition and fire it up. There will probably be a slight ridge of rust on the top of the cylinder but after cranking it before you let it fire up, it will have broken the ridge down and when you light the motor up with spark, it will blow all the crap out of the head and down the exhaust. Dont be alarmed if the engine smokes for a bit after you fire it up as you have all that remaining mystery oil left that will burn off. Listen for knocks and rattles, and if you dont have any then your home free
Hope this helps,
Andy