Abstract Twirl Effect

Here's you will going to learn how to give the abstract twirl effect.

Step 1: Let's start.

Step 2: Press 'D' to reset your color palette.
Choose the gradient tool, place the cursor at the bottom of the canvas, click and drag it upwards to the top. The canvas is filled with a gradient.

Step 3: Go to Filter> Distort> Wave and use these following setting:

Step 4: Now go to Filter> Distort> Polar Coordinates and use these settings:

Step 5: Go to Image> Adjustments> Curves or press Ctrl+M and set the curve like below:

Step 6: Go to Image> Adjustments> Invert or press Ctrl+I.

Step 7: Go to Image> Adjustments> Lelvels or press Ctrl+L and apply these following setting:

Step 8: Go to Filter> Distort> Twirl and apply these following setting:

Step 9: Duplicate the layer and set the layer blending mode to 'Soft Light'.

Step 10: Now change the color, so go to Image> Adjustments> Hue/Saturation or press Ctrl+U.

Here's is the Final Result!: