hi all.
first get scite text editor from this site:
http://scintilla.sourceforge.net/SciTEDownload.html
here grab the zip file under the windows section (sorry, i have this os):
""A full download (780K) includes the SciTE executable, any required DLLs, configuration files and documentation.""
this editor lets you save without any word wrap. dont use open office for this particular job, i talk from experience :)
when you finished, save to .po format.
okay, next thing is ask geoffrey to provide you with the original language pack.
then there are some rules you have to follow :)
mostly you gona see words, sentences in order like this:

#: gSculpt/Editor/SnapSettingsPopup.py:59
msgid "Angle / rotation"
msgstr ""

the line msgid "Angle / rotation"   is the original english meaning,
where the line msgstr "" is the space where you should put your translation.

so the above mentioned should look like this:

#: gSculpt/Editor/SnapSettingsPopup.py:59
msgid "Angle / rotation"
msgstr "Szog / forgatas"

in this case a hungarian example :)

you gona see some tricky ones, like this:

#: gSculpt/MainApp/MainApp.py:783
msgid "Could not open %s for writing"
msgstr ""

"%s"--this you should leave it like it is written above, so your translation should look like this:

#: gSculpt/MainApp/MainApp.py:783
msgid "Could not open %s for writing"
msgstr "Nem tudtam megnyitni a %s irasra"

if you change them, gsculpt gona freeze :DD
seriously.

some more examples:

#: gSculpt/MainApp/MainApp.py:1081
msgid "<span foreground=\&quot;#b00000\&quot;>and damage your system!</span>"
msgstr ""

translation:

#: gSculpt/MainApp/MainApp.py:1081
msgid "<span foreground=\&quot;#b00000\&quot;>and damage your system!</span>"
msgstr "<span foreground=\&quot;#b00000\&quot;>es karosithatjak a rendszert!</span>"

be careful to check twice every line before you move on to the next one, dont leave or change letters or symbols outside the "" area!
start some translating! :)