Step1: for now lets start out with a work space of 300x300 (make it bigger if you would like). with your gradient tool selected (G) use the settings below and go crazy filling in your background. (just click and drag about 20+ times):
Step2: after you get your image looking a little something like the image above goto filter > distort > twirl and set the angle to 300. then press ctrl+u select colorize and use the settings below:
Step3: duplicate the layer that you have been doing all the editing to and set the mode to overlay. goto filter > distort > twirl and set the angle to 150. then press ctrl+u select colorize and use the settings below:
Now go to filter > artistic > plastic wrap. use settings below:
Highlight Strength: 17
Detail: 9
Smoothness: 7
Your final product should look a little something like the image below:
More Tutorials: 
