Simplemente se ha de pegar el siguiente código en la parte de tu tema donde los quieras mostrar. El ejemplo muestra los últimos 10 comentarios. Para variar este valor tan sólo deberemos modificarlo en: "...ORDER BY comment_date_gmt DESC LIMIT 10".
<?php
global $wpdb;
$sql = "SELECT DISTINCT ID, post_title, post_password, comment_ID, comment_post_ID, comment_author, comment_date_gmt, comment_approved, comment_type,comment_author_url, SUBSTRING(comment_content,1,30) AS com_excerpt FROM $wpdb->comments LEFT OUTER JOIN $wpdb->posts ON ($wpdb->comments.comment_post_ID = $wpdb->posts.ID) WHERE comment_approved = '1' AND comment_type = '' AND post_password = '' ORDER BY comment_date_gmt DESC LIMIT 10";
$comments = $wpdb->get_results($sql);
$output = $pre_HTML;
$output .= "\n<ul>";
foreach ($comments as $comment) {
$output .= "\n<li>".strip_tags($comment->comment_author) .":" . "<a href=\"" . get_permalink($comment->ID)."#comment-" . $comment->comment_ID . "\" title=\"on ".$comment->post_title . "\">" . strip_tags($comment->com_excerpt)."</a></li>";
}
$output .= "\n</ul>";
$output .= $post_HTML;
echo $output;
?>
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