Open up a new image any size you want with a white background, in this tutorial I am going to open a 250x60 image.

Now select the flood fill tool(Opacity: 100 | Match Mode: None | Blend Mode: None). For the foreground style choose the gradient. For the gradient options make it with these settings, Black at 0% | #005982 at 50% | Black at 100% and have the little triangles 50% between each color. For the transparency settings have all the opacity settings at 100. Have the gradient at angle 0 and a linear. Then fill your blank image.

Then go to Effects--> Geometric Effects--> Twirl. For the twirl degree put 175, please feel free to play around with that number. It should look something like the image on the right now.

Now go to Effects--> Artistic Effects--> Neon Glow(Detail: 45 | Opacity: 100) and click OK, feel free to play around with these settings. Now yuor image should look something like what we have on the right.

Now go to Colors--> Greyscale. Then go to Color--> Increase Color Depth--> 16 Million Colors.

Then go to Colors--> Colorize. For the settings make it Hue: 30 | Saturation: 130, feel free to play around with these setting to get differnt colors.