In a medium bowl, mix flour with salt and baking powder. Add oil and warm water to the flour mixture. Mix everything using your hands. Knead until the dough is smooth and pulls away from the sides of the bowl.
Cut into 10-12 equal pieces. With a rolling pin, roll out each one to a circle about 9in (23cm) in diameter and 1.5-2 mm thick. They need to be thin almost transparent.
Preheat a large non-stick pan over medium-high heat. You don't need to add any oil or butter. Cook the tortilla on both sides until the dough gets brown spots all over the tortilla. This will only take a few seconds. You must be very careful and work rapidly as they cook fast. Don't overcook so the tortilla remains soft and able to be rolled. Once finished, the tortillas are ready to serve.
To store let them cool completely and place them in a zipper bag and refrigerate up to 5 days. You can also freeze them in plastic freezer bag but make sure to place parchment paper between tortillas to make sure they do not stick.