In a large mixing bowl, combine flour, salt, and baking powder. Whisk to combine.
Add vegetable oil and warm water to the dry ingredients. Mix until the dough starts to come together into a ball. Turn the dough onto a lightly floured work surface and knead until it becomes smooth and soft (about 1 to 2 minutes).
Divide and shape the dough into 8 even balls. Cover and let the balls rest for 15-20 minutes.
On a lightly floured surface, roll each ball of dough out until it’s very thin (under ⅛ inch). Heat a large skillet over medium-low heat. Place on tortilla into the skillet and cook for about 1 to 2 minutes on the first side. You’ll know it’s time to flip once the bottom has golden brown spots and the top starts to bubble and puff up.
Flip your dough and cook the other side until you start to see golden spots (about 30 seconds). Take the tortilla out of your skillet and place it on a tea towel lined plate or a tortilla keeper. Cover the dough with a tea towel or lid to prevent it from drying out.
Repeat the cooking and covering process with your remaining dough. Make sure you leave your tortillas tightly covered until you’re just ready to serve to prevent having them dry out.
Tortillas are best served fresh and warm.