How to render comments at the top and the comment form at the bottom?
you attack this line in file :

&lt;?php
    // Remove the "Add new comment" link on the teaser page or if the comment
    // form is being displayed on the same page.
    if ($teaser || !empty($content['comments']['comment_form'])) {
      unset($content['links']['comment']['#links']['comment-add']);
      unset($content['links']['comment']['#links']['comment-comments']);
            unset($content['links']['comment']['#links']['comment_forbidden']);
    }
    // Only display the wrapper div if there are links.
    $links = render($content['links']);
    if ($links):
  ?&gt;
    &lt;div class="link-wrapper"&gt;
      &lt;?php 
      hide($content['links']['comment']['#links']['comment-comments']);
      print $links; 
      ?&gt;       
    &lt;/div&gt;
  &lt;?php endif; ?&gt;