1Create a solid layer with size as composition.
2With this layer selected Effects -> irrealix -> Nebulosity
3Create a Camera
4In Scattering section set Emission Source to Gradient.
5Setup colors in Emission Gradient.
6Unroll Emission Noise. Set Emission Noise Amplitude to 348.
7Create a new composition with size 500x500px and call it "mask_tunnel".
8Inside this new composition create a couple layers. Bottom white and top layer set black. Add circular mask on top black layer and set mask feather to about 300px to get this result:
9Put composition "mask_tunnel" to our main timeline and turn its visibility off.
10Unroll Base Form, Masking.
11In Masking Layer Z choose layer "mask_tunnel".
12In Base From, set Depth to 3000.
13You can animate Noise 1 Evolution.
14Set Stars Count to 66.
15Add Point Light to Timeline and set up following parameters:
16Now you can animate Camera to fly through the tunnel.