Are you familar with HTML [and Web dev generally]? Have you taken a good look at the contents of C:\Program Files\Adobe\Photoshop 7.0\Presets\WebContactSheet ?
If the answer to these is yes, then you may have specific questions. I am not at all sure how a "tutorial" would help.
Find the version which is the closest to what you have in mind and save it in a new folder with a new name. If you know any html, you can change it within your new folder and then select that path when you create your web photo gallery.
See the help files available in PSCS via the link at the top of your PS screen.
Give your photos a professional finish with sharpening in Photoshop. Learn to enhance details, create contrast, and prepare your images for print, web, and social media.
Related Discussion Topics
Nice and short text about related topics in discussion sections