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You will need the Adobe or Corel plugins to achieve this. See Plugins 101 if you need to know more.
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Take a square image, split it two opposing colours.
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Apply, Plugins, Distort, Twirl. Push the twirl setting to 999
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You can now select the two arms of the spiral and apply a linear gradient to each of them
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You could then take that, drop to greyscale, back up to 16M colours and Adjust RGB
with R=40, G=20, B=0.
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Or you could twirl it again.
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If you start with a linear gradient to begin with, you get a nice soft spiral
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