New Document

Make a 1024x768 document. Now press "D" on your keyboard to reset the foreground and background colors to black and white. Fill the background with Black.

Polygon Tool

Now we want to make white the foreground color. Select the Polygon Tool:

Now we want to add a decent number of Polygon shapes to our background, make sure you have Fill Pixels select:

Ok your all ready, start adding Polygon shapes to your background, make sure to leave a decent amount of black:

Radial Blur

Now apply Filter>Blur>Radial Blur and use these settings:

Gaussian Blur

Apply Filter>Blur>Gaussian Blur and use these settings aswell:

Neon Glow

Almost done, this is the fun part. Go to Filter>Artistic>Neon Glow and use these settings, feel free to choose your own color:

Pinch Effect

Now go to Filter>Distort>Pinch and use these settings:

Here is what my background turned out to look like: