What I found with Google was this: http://www.mercille.org/snippets/xpiSigning.php which states:
If you don't want a commercial certificate or can't afford one, Ascertia can provide you with a free certificate, but turning it into a code signing certificate requires some extra work, which I have detailed on another page.
I can't say that I've tried it. And on http://developer.mozilla.org/en/Signing_a_XPI it says:
The cheapest universally supported (Mozilla, Java, Microsoft) certificate seems to be the Comodo Instant-SSL offering. You can get a free certificate for open-source developers from Unizeto Certum, but their root certificate is only present in Mozilla Firefox and Opera (not Java or Microsoft).