Your existing customers need to take priority at the moment.
First and foremost, I would not list any more for sale until you have cleared your back log. When you are ready to list again, I would be making them in advance and listing them when they are ready to ship.
I'm presuming all of your customers have been contacted and informed of the situation, but keep in contact and provide progress updates as often as needed so that any buyers who are willing to wait don't start to worry (I don't mean daily updates, just when something actually progresses - eg your order is being assembled or what have you, and/or will be shipped by X date - let them know you haven't disappeared, and that something is actually happening).
By doing that, you should hopefully avoid disputes from buyers who are willing to wait, and get an idea of how many are not (in which case there's no point making and sending them to those customers). As you can not issue refunds to buyers voluntarily at the moment, you really have only two options - if possible, deposit money into your PayPal account so that customers can get a refund, or advise them to open a dispute.
Unfortunately, you may find this situation is going to adversely affect your eBay account (too many disputes, or if any buyers leave bad feedback / DSRs, and your account will fall below and acceptable standard and may face selling restrictions, so anything you can do to minimise that will mean you can A) maintain a relatively decent relationship with your buyers, and B) hopefully be able to recover from this set back and start to sell again in the near future.
Fraud charges of any kind would most likely not come into it unless someone didn't get their item or money back (including PayPal, if they cover the refunds and need to seek the money from you) and decided to pursue the matter. It seems unlikely your buyers will be out money or the item, if they all paid with PayPal or you send them the item, and PayPal generally pursue debt via collection agencies.
