Although there are a few apps that claim to automatically construct a profile banner, it is easy to DIY.
Procedure:
What is needed is to make a banner of size 480 x 68 in a typical photo editing software (such as photoshop), and then to slice the banner to 5 equally-sized images of size 96 x 68 (sizes are: width x height in pixels).
Then the 5 images are uploaded to facebook in a new album (just for consistency) and they get tagged in reverse order: i.e. the right-most part of the banner gets tagged first.
That’s it….
An example image follows:
facebook profile banner example image
Last minute comment: Also works with 485 x 68 (i.e. each image is 97 x 68 px).