Place the flour, baking powder and salt in a large bowl and whisk to combine.
Add the oil and water and mix to combine with chopsticks or a fork. Transfer to a working surface and knead with your hands until a smooth dough forms, about 2-3 minutes.
Form the dough is into a ball, cover with a towel (or wrap in foil) and allow to rest for 15 minutes.
Divide the dough into 8 equal portions, depending on your desired Tortilla size.
Dust each piece with a little flour, form into a ball and flatten with the palm of your hand. Work with one piece at a time and cover remaining flattened balls of dough with a kitchen towel.
Roll each dough piece into a thin circle, about 1/16-inch thick, keep work surface and rolling pin lightly floured. (If you want to stack up uncooked tortillas, make sure to place a piece of parchment paper between each other or they will stick together).
Heat a large non-stick skillet over medium heat and lightly grease with oil. Cook the Tortilla for about 30-45 seconds or until brown spots appear. (If browning too fast, reduce the heat a bit. If it’s taking longer than a minute, increase the heat a bit). Then flip and cook the other side too.
Remove from the pan and wrap the tortillas in a clean damp kitchen towel (or paper towels) or stack them in an airtight container or ziplock bag to keep them soft. (It's just an optional step but if you want soft tortillas, please be sure to not skip that).
Serve warm or allow to cool for later use! 😊