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Here is the official synopsis for X-Men Origins: Magneto, as listed by subscription trade mag Production Weekly.

"The original X-Men film began with a prologue that showed the character as a child being led to a concentration camp by Nazis and that is the period in which the Magneto film will take place. This setup will allow a future villain to at least flirt with the designation of protagonist since the character will be seen almost exclusively in his formative years."

"The storyline will heavily involve Professor X, the wheelchair-using X-Men leader. That character was a soldier in the allied force that liberated the concentration camps. The professor meets Magneto after the war and while they bond over the realisation that they are alike in their special powers, their differences soon turn them into enemies."

Source: SpoilerTV