In the bowl, combine flour, salt, and baking powder. Mix briefly to combine.
Add vegetable oil. Stir for a couple of seconds or until the texture resembles coarse crumbs.
Pour in warm water and stir to combine. Knead with hands until the mixture comes together into a smooth dough.
Cover with a clean kitchen towel and let rest for 30 minutes or overnight if you're making them the next day.
Knead the dough briefly to release some air. Then cut into 8 pieces and roll each portion into a ball and flatten slightly with the palm of your hand.
Warm a large cast-iron or heavy-bottomed skillet over medium-high heat. NOTE: No oil is used when cooking the tortillas.
Roll and flatten each dough ball into a circle about 6” in diameter. Do not stack the rolled tortillas on top of one another.
Transfer tortillas one at a time into the hot skillet. Cook for about 22 seconds, until small bubbles form on the top and brown spots form on the bottom surface. Flip and cook the other side for about 22 seconds.
Stack cooked tortillas loosely and cover with a clean kitchen towel. (This will keep them soft, pliable, and warm.
You can then either serve while warm or let cool and place them in a zip-lock bag . Tortillas can be stored for 2-3 days in the fridge. Bon Appetit!