Step 1
Make sure you have your abstract render ready.
Step 2
Open a new document the size you want your wallpaper to be and make the background black. First, we're going to start with brushing. Goto your brushes and find a grainy brush with a lot of noise. Make sure this brush is pretty round and not too jagged.
Step 3
Next, set the flow of the brush to 60% and begin brushing. click and drag a few areas as well as dabbing to make particles. Brush until you have a good amount on the screen.
Step 4
Now, duplicate this layer and hide it. We do this because if we mess up on the next part, we can always use the original again. Now select the smudging tool and use the same settings and brush. Start smudging inwards and outwards randomly around your piece.
Step 5
On this layer, goto Filter>>Distort>>Ripple. Set size to medium and amount to 50%. This give it more texture.
Step 6
Now duplicate this layer and goto Edit>>Transform>>Perspective. Drag one of the four corners until you get something you like. Keep doing the previous step until you have 4 of them.
Final Result:
