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To install the plugin:

1. Unzip the plugin into the /wp-content/plugins directory on your webserver.
2. Activate the plugin.
3. Fill in the "Comment Geo Maps" settings page. Get a Google Maps API key here: http://code.google.com/apis/maps/signup.html
4. Copy cgm-comment.php to your theme directory.
5. Edit your theme to use cgm-comments.php. For an example of how to do this, see http://oss.openplans.org/commentgeomaps/wiki/CGMCommentsDiff
6. Edit cgm-comments.php as necessary to make it work with your theme.