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Wash and dry the leaves, and then roughly chop them. Melt the petroleum jelly or wax in a china bowl over a pan of boiling water.
Once the wax is melted, add the comfrey leaves and simmer for one hour, stirring continuously. Check the saucepan occasionally to make sure the water does not boil dry.
Wearing rubber gloves, as it will be very hot, pour the comfrey mixture into a jelly or muslin bag. Squeeze as much of the mixture as possible through the bag into the bowl.
Pour the hot liquid into a clean jar before it starts to set. Place the lid over the jar, but allow the ointment to cool before finally sealing. Label and date the ointment and store in a cold larder or refrigerator for up to three months.