1️⃣ In a large bowl, whisk together the flour, salt, and baking powder.
2️⃣ Add the vegetable oil and mix until the mixture becomes crumbly.
3️⃣ Gradually pour in the warm water, stirring until the dough comes together.
4️⃣ Transfer the dough to a lightly floured surface and knead for about 2-3 minutes until smooth.
5️⃣ Divide the dough into 10-12 equal pieces and roll each into a ball. Cover with a towel and let rest for 15 minutes.
6️⃣ Roll each ball into a thin circle on a floured surface.
7️⃣ Heat a dry skillet or pan over medium-high heat. Cook each tortilla for 30-40 seconds per side, or until bubbles form and light brown spots appear.
8️⃣ Stack the cooked tortillas and wrap them in a clean towel to keep them warm.