Twisted Background

Step 2. Press D to reset your colors.  Filter>Render>Clouds then Filter>Render>Difference Clouds and finally Filter>Artistic>Plastic Wrap and use the default settings you should have something similar below.

Step 3. Go to Filter>Sketch>Water Paper and use these settings...

It should look kind of similar to the preview above...

Step 4. Go to Filter>Distort>Polar Coordinates and select Polar to Rectangular

Step 5. Go to Filter>Distort>Wave and use these settings...

And your basically done add some color using Ctrl+U and your finished.

You can do some additional effects by blurring it and layer effects...