In a large bowl, combine flour, salt, and baking powder. Mix well. This can also be done in a stand mixer - see recipe notes.
Slowly add water and oil and mix well, incorporating flour slowly until a rough dough forms.
Pour dough onto a floured surface and knead a couple of times until a smooth dough forms.
Diving dough in half, then in half again. Continue until you have 16 euqal sized balls of dough that measure about 1.5 - 1.6 oz. Form each dough into a small ball and then cover them all with a linen kitchen towel. Let rest for 15 minutes.
Heat a large pan or griddle to medium high heat. Flour a clean surface and with a floured rolling pin, roll out doughs one by one. Add one to the hot pan and begin rolling the next. Don’t stack uncooked tortillas on top of each other beacuse they will stick together.
After rest period, heat a large pan over medium-high heat. Roll. Flour your work surface and rolling pin and roll out each dough piece into a rough circle, about 6-7 inches in diameter.
Cook each tortilla for about 30-45 seconds until the bottom surface begins to lightly brown. If the tortilla starts to brown to fast or bubble up, reduce the heat a bit. But if 30-45 seconds isn't enough to brown the bottom a little, then increase the heat a bit.
Flip the tortilla to the other side and cook for another 30-45 seconds.
Remove from pan with tongs and stack on a plate until all of the tortillas are cooked.
Use immediately or let cool completely before storing in an airtight container.