The 127 you showed in the rules section is fine,
don't need to comment this out.

First I would check to see if their is a list on port 25 (the smtp port).
A "netstat -af inet" should show a "Local Address" entry of:
*.smtp                 *.*                    LISTEN
If this is not working, then sendmail has not started.
If this is the case:
Check /etc/mailer.conf to make sure the sendmail entry is pointing to
the right place, for a pkgsrc sendmail this should be:
    /usr/pkg/libexec/sendmail/sendmail
This assumes that /usr/sbin/sendmail is still a symbolic link to:
   /usr/sbin/mailwrapper
Older sendmail used a config file in /etc, the new ones expect this by default
to be in /etc/mail (/etc/mail/sendmail.cf).
The file: pkgsrc/mail/sendmail/work/sendmail-8.12.9/cf/cf/generic-bsd4.4.mc
can be used to generate a config file by
1 add the following lines after the line with divert(0)
    define(`_CF_DIR_', `/usr/pkg/share/sendmail/')dnl
    include(`/usr/pkg/share/sendmail/m4/cf.m4')
2 issue the command "m4 /etc/mail/sendmail.mc > /etc/mail/sendmail.cf"

I use a different m4 file but think the above is a good start.
some other lines that could be added:
define(`confTO_IDENT', `0')dnl
FEATURE(`accept_unqualified_senders')dnl
FEATURE(`accept_unresolvable_domains')dnl

If port 25 is listening, then connect to it using telnet:
telnet `hostname` 25
then issue the comands:
helo peerhost.domain
mail from: user@domain
rcpt to: user
data
 some message
.
quit

Any error will show on the console.
Also syslog.conf is by default set to post messages to /var/log/maillog
( and some to /var/log/messages).

If the above sequence of smtp commands works you are good to go.
	Cliff