In a large bowl (or stand mixer with dough hook), combine flour, baking powder, and salt.
Add lard or oil and work it into the flour using your hands, a pastry cutter, or a fork until the texture becomes sandy and crumbly.
Slowly pour in hot water while mixing. Stir until a shaggy dough forms.
Turn dough out onto a lightly floured surface and knead for 8–10 minutes until smooth, elastic, and no longer sticky (add flour as needed).
Cover the dough with a towel or plastic wrap and let it rest at room temperature for 30–40 minutes.
Divide dough into 8 equal pieces. Roll each into a ball.
Lightly flour your surface. Roll up-down, up-down without pressing all the way to the edges. Turn dough 90°, repeat.
Flip and repeat the roll, turn, flip pattern until you have a 10–12” round tortilla.
Heat a dry comal or skillet over medium high heat. Cook tortillas one at a time for 30–45 seconds per side, until brown spots appear and they puff slightly.
Stack cooked tortillas in a clean kitchen towel.
