1) Make a new document, anysize doesn't matter. Press CNTRL+D to reset your pallete 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 CNTRL+U:
6) There ya go, here is my quick swirl effect:
