Does G act in the forward or backwards direction? It doesn't matter, because the two categories are equivalent. Invert the permutations across the board, and the objects of one category become the objects of the other. As functions on sets, the morphisms remain the same. So, for our convenience, consider the category of G sets where the action runs forward, i.e. the permutation of e*f is the permutation of e followed by the permutation of f.
In the following, G is the fundamental group π(S), and the G sets are called π sets. In other words, C2 is the category of π sets, where π is the fundamental group of S at some base point x. Since S is path connected, selecting another base point would produce a group isomorphic to π. This will come into play later, when we compress each equivalence class down to a single object. For now, assume x is a fixed base point in S, and define π(S) at x.
Since S is evenly covered, the points in the fiber of x can be housed in disjoint open sets. Thus the fiber of x attains the discrete topology. Suppose e and f are homotoppic loops that move x~ to two different points. Lift the homotopy, and the end of the path, as it evolves from e~ to f~, traces a continuous path that jumps from one point in the fiber of x to another. Since the fiber of x is discrete, this is a contradiction. The action of e and f is the same, and the action is indeed a function of the group π(S).
The action is transitive iff S~ is connected. In fact, the components of S~ become disjoint orbits under the action of π.
Combine this witht the previous result and find base point invariance. For any base point x, the map from C1 into C2 is the same up to isomorphism, and determines the same (compressed) object in C2.
Next, compress the equivalence classes of C1 down to objects. Two covers that are isomorphic are essentially the same cover. Fortunately these covers induce a bijection on their associated π sets, so the two covers imply the same (up to isomorphism) π set in C2. In other words, the map from C1 into C2 is well defined.
Start with a π set and separate it into orbits. If we can find a cover for each orbit, the disjoint union of these covers becomes a covering space for the entire π set. So we may assume the π set consists of one orbit. In other words, π acts transitively.
Select an element d in the π set and let H be the stabilizing subgroup that fixes d. If e is a member of H, and f moves d somewhere else, then e*f moves d to the same place. The right cosets of H carry d to all the points in the π set.
Now we need S to be semilocally simply connected, in order to apply the previous theorem. Create a cover whose fundamental group is H, with a fiber defined by the right cosets of H. Using our map between categories, this cover creates the desired π set. Each π set has a corresponding cover.
Let U~ be the universal cover. Remember there is just one in C1, because equivalent covers have been compressed down to a single object. This cover was described in the previous section. It is simply connected, and the cosets are all of π. In other words, the set is the group itself. Verify that the action of π on itself is right translation. Conversely, such a π set leads to a cover with a trivial fundamental group - a connected and simply connected cover - a universal cover.
When S~ over S is mapped into C2, a base point is assumed. Move this base point to x in S. The result is a π set that is equivalent to the original. Do the same for T~, and the two π sets remain equivalent. In other words, we may assume both S~ and T~ use the same base point x in S to create their π sets in C2.
Let H be the subgroup of π that fixes the π set, in other words, the stabilizing subgroup. Since the bijection respects group action, the same stabilizing subbgroup H applies to both π sets, implied by S~ and T~.
Start at x and run through any loop in H. The result fixes the fiber of S~, and the fiber of T~. Furthermore, any loop outside of H moves the fiber of S~ and of T~. The fundamental group of S~ embeds in π, and maps onto H, and is equal to H. The same is true of T~. That's a good sign, since we want S~ and T~ to be homeomorphic.
Start with x~ in the fiber of x in S~, and let the function f map x~ to the point in T~, in the fiber of x, that is indicated by the map on π sets. In other words, equivalence in C2 already tells us how to map the fiber of x in S~ to the fiber of x in T~. This will seed the homeomorphism f between S~ and T~.
Since the fundamental groups of S~ and T~ both become H in S, and S~ and T~ are connected, and f is defined on one point, the associated isomorphism f can be created. In other words, S~ and T~ are equivalent, and they represent the same object in C1. The two categories, C1 and C2, are equivalent.
This is a bit surprising. When we first defined a covering space, the possibilities seemed endless. However, the condition of locally homeomorphic is a substantial constraint. There is in fact one cover for each π set, and if we restrict attention to connected covers, there is one cover for each transitive π set. This includes every quotient group.
Apply this to the circle S1, whence π = Z. Let 1, the generator of Z, move an element through its orbit. If this orbit is infinite then the π set is Z, acting on itself. This is the universal cover R1.
If the orbit is trivial then the cover is S1.
Finally let the orbit have size n, whence H, generated by n, is the stabilizing subgroup. The fundamental group of the cover is still Z. Geometrically, the cover looks like a circle wrapped around S1 n times. Since S1 is well behaved, i.e. path connected and locally simply connected, these are the only connected covers up to isomorphism.