1) Make a 400x400 document. Now press "D" on your keyboard to reset the foreground and background colors to black and white. Make sure your background is BLACK.
2) Now apply Filter>Render>Lens Flare and use these settings:
Make sure your Lens flare is centered:
 3) Apply Filter>Distort>Wave and use these settings:
4) Press CNTRL+U and use these Hue/Saturation settings:
Now you should have something like:
5) Duplicate the layer and set the blending mode to Color Dodge:
Add Filter>Artistic>Plastic Wrap to the duplicated layer. Use these settings:
There you go, your finished, heres my final spark effect:
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