There's an old issue open for that feature:
https://github.com/bitcoin/bitcoin/issues/2086If you really don't want to use any sort of external database, one thing you could do to mark the last transaction you've processed would be to create a new local-only transaction with the
move command whenever you're done processing transactions, and then only go back to the last move transaction when processing. You can also give these move transactions comments when you create them that will show up in
listtransactions. But you don't want to fill your wallet with these transactions, and it's a pain to delete transactions from a Bitcoin Core wallet, so you should probably only do this if you're polling your wallet infrequently. If there's any way at all that you can store data outside of Bitcoin Core, then it'll be way better to just remember the timestamp of the last transaction you processed and then go back up to that next time.
Note that processing transactions in order using any of these approaches (including the marking thing that you want to do) is not reorg-safe: you might accept a transaction as confirmed that later becomes invalid, but you wouldn't detect this. So this approach might not be appropriate for payment processing. It's usually better to use accounts, listsinceblock, or walletnotify.
