1. Make a new document, any size doesn't matter. Press Ctrl+D to reset your palette colors. Make sure your background is black.
2. Apply Filter > Artistic > Plastic Wrap with these settings:
3. Filter > Distort > Polar Coordinates:
4. Twirl it a bit, Filter > Distort > Twirl:
5. Apply your color now Ctrl+U:
6. There you go, here is my quick swirl effect:
