From
GadgetsDNA
A recipe to make a flash-enabled iPhone:You will need:iPhone 3GS / iPhone 4 / iPod Touch 3G / iPad
4.x Firmware Version (or 3.2.x for iPad)
Wifi Internet Access
Recipe:1. Visit
www.jailbreakme.com to jailbreak your device.
2. Go to the home screen and tap on Cydia.
3. Add the required repository (Manage > Sources > Edit > Add >
http://repo.benm.at)
4. Download Frash (and the SBsettings toggle if you want to)
5. Reboot your device.
6. Enjoy Flash 10.1 content inside your mobile safari browser.