That would be nice but difficult well if not impossible, the servers that send the messages aka the phone company you are with would have to send them direct to a static IP "your phone" and you would have to create a link with them.

It would be exactly like P2P but with a maze of obstacles in the middle e.g. routing protocols and also different encapsulations to figure out such as the SMS protocol and to wrap that in IP or visa versa.

I might be wrong on this I'm just going by what I know personally be nice if anyone else had an idea on the matter.