I don't think it is possible to do what you want with the "listings" package. However, if it is worth your time you can break it up in sections and use a style for numbers and another for no-numbers. See the example below for one way of doing this.
\documentclass{article}
\usepackage{listings}
\begin{document}
\lstdefinestyle{numbers}
{numbers=left, stepnumber=1, numberstyle=\tiny, numbersep=10pt}
\lstdefinestyle{nonumbers}
{numbers=none}
\begin{lstlisting}[style=nonumbers]
// this is comments
// and more
\end{lstlisting}
\begin{lstlisting}[style=numbers]
for i:=maxint to 0 do
begin
{do some code}
end;
\end{lstlisting}
\begin{lstlisting}[style=nonumbers]
// this is comments
// and more
\end{lstlisting}
\end{document}
Personally, I avoid typesetting code with comments, as it looks very ugly. Since you describing your code it is preferable - instead of comments to provide your own commentary in words (like the documentation in most packages).
You can also try the 'fancyvrb" which I believe provides such a facility as you specified.