To do this special background we are going to start with a black background. Create a document of the size you need and then using the Bucket Tool fill it black.

Now click on FIlter-Render-Lens Flare and copy the data from the picture.

Now click on Filter-Artistic-Plastic Wrap.

We need to make the shape a little twrirly so we click on Filter-Distort-Twirl.

Lets correct the color clicking on Filter-Adjuistments-Hue/Saturation.

Now we need to make the twirl a little better clicking on Filter-Distort-Twirl.

And here is one version of this tutorial.

And another one.