In a large bowl whisk together flour, salt and baking powder.
Add in oil & water and mix well until all flour is incorporated. (Finish mixing with your hand if needed.)
Place dough on a floured work surface and place dough. Knead for 3-5 minutes until dough is smooth. (If dough is sticky add more flour.)
Roll dough into a log shape until you reach 1 1/2 foot or 18 inches long.
Cut dough into half, and cut each half into halves until you have 16 pieces.
Roll each piece into a ball shape and then flatten each using the palm of your hand.
Lay a towel over them for 15 minutes to rest.
Roll out each dough piece. 1-you can use a tortilla press, 2-you can use a rolling pin to roll them out, or 3-you can flatten with a bottom of frying pan and then roll with rolling pin. Using parchment paper on top and on the bottom will keep them from sticking if using a rolling pin, I've found. (The thinner you can roll these, the better.)
Heat a large skillet over medium high heat. Place tortilla dough circle into hot pan and cook for 1 minute. You should see golden brown spots on the bottom of tortilla and bubbles on top.
Flip tortilla over and cook an additional 30 seconds.
Remove from pan and place in a Ziploc bag or a container with a tight lid. This will keep them soft and plyable.
Serve with breakfast items, taco fillings or fajitas. Enjoy.
