Start by placing the all-purpose flour in a bowl. Then, add the salt and baking powder to the flour.
Using your clean hand, mix the ingredients together. Crumble in your chosen fat until the mixture resembles wet sand.
Gradually pour in the hot water, using as hot as your hands can tolerate, making sure there are no dry spots.
Begin mixing the dough; it will feel sticky initially but will come together as you knead it.
Once the dough is smooth and no longer sticks to your hand, it's time to divide it.
Shape the dough into smooth balls and place them on parchment paper or foil.
Cover the dough balls with plastic wrap and a kitchen towel, allowing them to rest for at least 20 minutes.
Ensure your comal is heated over medium heat.
Dust a clean countertop with flour and place a ball of dough on it.
Roll out the dough with a rolling pin, flipping it over and repeating until it is round and resembles a tortilla.
Place the tortilla on the comal and let it blister.
Once it blisters, flip the tortilla to the other side and cook for about 35 seconds or until it puffs up.
Remove the puffed tortilla from the comal and wrap it in a kitchen towel.
Repeat the process with the remaining dough.
