In this tutorial, the type-effects shows how to create the above image. The key is to create the letters in a 3D package first as individual characters, then bring them into Photoshop for further post work.This example has a few more details, but you can take it much further.
日本語: まだ 日本語 版の翻訳はありません。英語で見る — showing the original English article below.
3D typographic effects in Photoshop
日本語
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