Another nice effect for your digitalized art work. Actually, I think about this beautiful effect from the seri of Matrix movie, but totally different. At any way, let try it.
Step 1: Open a new document with 506×505 (yes,weird,but this is mine,you can make in the other size),fill it with White background
Step 2:Open Brush Preset and do like below with Brush Tip Shape:

Then with Dual Brush:

Then with Other Dynamics:

The other option,you just need to tick and leave things as it is.
Step 3: Make the brush you just created go to size 300px and color is Black,and brush at the same place until it is like the pic:

Step 4:Go to Filter>Distort>Polar Coordinates > Choose Rectangular to Polar (100 %)

Step 5: Duplicated the layer two times and Free Transform them like in the pic (use Free Transform>Distort with the first one,the second one only need to duplicate then flip over).Also remember to use Smudge Tool to smooth out the cut-off part.

Step 6:Change your “tunnel” to white color and the background to black color

Step 7:Merge all layers and then duplicate it,resize the duplicated one to 60% original size and put it in the center:

Step 8:Duplicate the original one once more time,this time change the duplicated layer color to : #064d03. Then go Filter > Blur > 4.8 px (vary depend on how blur you want it to be).After that change the Blending mode of the duplicated layer to Linear Dodge,opacity 80%

Step 9: Finally,repeated step 8 and tweaks thing a bit(like adjust how bright the tunnel is and its depth)
And you can add Lens Flare -100% 105mm Prime(on a new layer put on top,fill black,blending mode: Linear Dodge)After add Lens Flare,use Soft Brush to erase unnecessary part of the flare .You get something like this:

Hope this helpful
Good luck
Copyright@otaku99.animepaper.net
Wow this is way cool!!
would it be possible for a video tutorial or maybe a more in depth tutorial, because I did exactly as you have written and my tunnel did not come out the same. Please do because I really like the final result.
I like to have such a result but then with a pyramid shape. So that you look in the center of a pyramide. Is that possible?
i dont know what all the thing is……but last one light thing is the one i entered ..in my subconsious are absence mind and in the last..i compleatly seen the brightest light……………..suddenly sm1 pushed me back…….i dont know what how.like same there were so many lights and i was moving towards ultimate one…..in last i wake of with full heated body.