First I built a list of files

FileList=dir -recurse C:\temp\folderx -Attributes !Directory | 
    ? name -notlike '*exe' | 
    ? name -notlike '*dll'| select fullname

Then for each one, record the name to a log file, edit it and prompt for and store a comment

foreach ($F in $Filelist) {
    $F.Fullname >> commentlog.txt
    $File = $F.Fullname
    C:\Progra~2\vim\vim74\gvim.exe $File
    $Comment = read-host "Changes made to $File"
    $comment >> commentlog.txt
}