1.Combine flour, salt and baking powder in the bowl of a stand mixer. With the dough hook attached mix dry ingredients until well combined. Add oil and water with mixer running at a medium speed. Mix for 1 minute, stop several times to scrape the sides of the bowl. When mixture comes together and begins to form a ball, decrease mixing speed to low. Continue to mix for 1 minute or until dough is smooth.
2.Transfer from mixing bowl to a well-floured work surface. Divide dough in half, then in half again, continuing until you have 16 equal portions. Form each portion into a ball and flatten with the palm of your hand. If dough is sticky, use a bit more flour. Cover flattened balls of dough with a clean kitchen towel and allow to rest for 15 minutes before proceeding.
3.After rest period, heat a large pan over medium-high heat. Roll each dough piece into a rough circle, about 6-7 inches in diameter, keep work surface and rolling pin lightly floured. Don’t stack uncooked tortillas on top of each other as they will get soggy.
4.When pan is very hot, place one dough circle into pan and allow to cook about 1 minute or until bottom surface has a few pale brown spots. The uncooked surface will begin to show a few little bubbles. If tortilla is browning too fast, reduced heat a bit. If it’s taking longer than a minute to see a few pale golden brown spots on underside of tortillas, increase heat a bit. Flip to other side and cook for about 30 seconds. You want the tortilla to be soft but have a few small pale golden brown spots on surface. Remove from pan with tongs and stack in a covered container or zippered bag till all tortillas are cooked. This will keep them soft.
5.Wipe out the pan in between tortillas as flour starts to accumulate.
6.Serve warm or allow to cool for later use. When ready to use, place a slightly damp paper towel in the bottom of a container (with a cover) that will hold the stacked tortillas. Microwave, uncovered for 15-25 seconds (start with 15) or until warm, then cover to hold heat while serving.
7.The tortillas will keep well stored in an airtight container or zippered bag at at room temperature for 24 hours or can be frozen indefinitely. To freeze, separate tortillas with parchment paper or waxed paper and place in a zippered bag before placing in freezer.