How is this done?

I used liquify, as someone else suggested, and copied it to an alpha channel. Then with Render Lighting Effects on the original I used the alpha channel as a texture map. Not the same but an interesting effect nonetheless.

https://www.visualatelier8.com/interviews/matteo-mauro

There is talk of computer coding and replicating repeat engraving lines 😮🤔 🤔

That is insane and beautiful ... please first tell us where you found it?

A combination of filters or plugins i'd say

Also maybe the artist is not going to give away their secrets 😂😓

Looks a little like this Filter … maybe. 

http://www.redfieldplugins.com/filterFractalius.htm

Try Liquify filter with a few tries

Here not the same but you get the point

If it was done in Photoshop, it might be a filter. It looks a little like "Wave Distortion" maybe. You might be able to learn more by googling "Photoshop Filters Abstract Effects" or something along those lines (select "Images")