Mix the dry ingredients

• Put the wheat flour, baking powder and salt in a bowl.
• Mix well to combine.

Make the dough

• Add the warm water and the oil.
• Combine everything into a smooth dough.

Shape the balls

• Divide the dough into 8 tortillas, or 16 for tacos.
• Shape each piece into a little ball.

Rest the dough

• Let the balls rest so the dough relaxes.

Roll out the tortillas

• Roll each ball out thinly into a circle.

Cook the tortillas

• Place a tortilla in a hot pan.
• Cook for a few minutes, flipping once, until lightly golden.