1. Create a plane (with enough segments) and a twist deformer respectively.
2. Take the deformer as a subset of the plane (be careful not to match the parent set) and give a 90-degree twist strength.
3. Switch the window to the front view and rotate the deformer 90 degrees counterclockwise to see the effect.
4. Next, you can zoom in, zoom out, move, increase the distortion intensity and other operations to adjust to the effect you need.