Whisk the flour, salt, and baking powder in a large bowl. I like to use a stand mixer with a dough hook. You could also combine it with your hands, a pastry cutter, a fork, or a wooden spoon. Then add the oil and then SLOWLY add the warm water and mix for one minute. Add just enough water until the dough combines into a soft dough.
Knead dough for a minute on a floured surface and then divide the dough into 12-16 pieces. If you want 8-9" tortillas it will make 12 tortillas and 16 6-7" tortillas. Then press down with the palm of your hand to form a smaller disk (don't roll them out yet). Repeat with all 12 tortillas and then cover with a dampened towel and let rest for 30 minutes.
After the rest, place the dough between 2 pieces of parchment paper to roll out the dough (this will prevent it from sticking and adding too much flour). You're going to use a rolling pin and press out a circle from the middle. Then turn 45° and turn again. Then flip the tortilla and repeat on the other side, until you have a thin 8-10" circle.
Heat a skillet over medium heat. Cook for 15-20 seconds (or until the top starts to bubble and you start seeing light brown spots), flip, and cook an additional 15-20 seconds on the other side. Serve warm.
