Make the dough

• Combine the flour, baking powder and salt in a bowl
• Add the warm water and oil and mix until a shaggy dough forms

Knead the dough

• Knead on a lightly floured surface until smooth and elastic

Rest the dough

• Cover the dough and let it rest so it relaxes and becomes easy to roll

Divide and roll

• Divide the dough into equal balls
• Roll each ball into a thin round

Cook the tortillas

• Cook each tortilla in a hot dry pan until bubbles form
• Flip and cook the second side until lightly browned

Keep warm and serve

• Stack the cooked tortillas under a clean towel to stay soft and warm