In a large mixing bowl, combine the flour, salt, and baking powder.
Gradually add the warm water and vegetable oil to the dry ingredients. Stir until a dough forms.
Transfer the dough to a floured surface and knead it for about 3-5 minutes, until smooth and elastic. Or, knead in your bread machine for 3 minutes or until it's pulled away from the bowl.
Let dough rest for 5-8 minutes.
Divide the dough into 16 small balls, roughly the size of golf balls.
Using a rolling pin, flatten each ball into a thin, round tortilla.
Heat a non-stick skillet or griddle over medium heat.
Cook each tortilla for about 1 minute on each side, or until it puffs up and develops light brown spots.
Remove the tortillas from the skillet and stack them on a plate, covering them with a clean kitchen towel to keep them soft and pliable.