Pauling's rules for pKa values are really simple, namely:
1. the pKa of an acid (O)
pE(OH)
q is pKa = 8-5p
2. the successive pKa's go up by 5 per ionisation (i.e. for the second, third, fourth proton etc.)
So, for H2SeO4:
1. first rewrite it in the form used above: O
2Se(OH)
22. calculate the pKa by Pauling's rules: pKa = 8 - 5*2 = -2
3. the second pKa (there are two protons that can be removed) is thus -2 + 5 = 3.
Easy.
The rationalisation is that the more oxo groups there are, the more canonical forms you can write of the conjugate base, and thus the more stable it is. But as you ionise further, you clearly have fewer canonicals, as they are 'used up' by negative charges, as it were.
There's no 'theoretical' basis for the rule; it's just an empirical rule that often works quite well, but it should be borne in mind that it's very approximate (it isn't dependent on the central atom at all, for example).