To make by hand:
Combine flour, salt and baking powder in a medium-size bowl. Using a sturdy silicone spatuala or a sturdy wooden spoon, mix dry ingredients until well combined.
Make a well in the center of the dry ingredients and add the oil and water. Stir well from the bottom up, until all dry ingredients are incorporated and the dough begins to come together and form a shaggy ball.
Turn dough out onto a lightly floured work surface and knead for 1-2 minutes until the dough is nice and smooth. Proceed with step number 3 below for the remainder of the recipe.
To make with a mixer:
Combine flour, salt and baking powder in the bowl of a stand mixer. Using the dough hook, mix dry ingredients until well combined.
Add oil and water with mixer running at a medium speed. After about 1 minute, or 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.
Transfer dough to a lightly floured work surface. Divide into 16 equal portions. Turn each piece to coat with flour. Form each piece into a ball and flatten with the palm of your hand. Cover flattened balls of dough with a clean kitchen towel and allow to rest for at least 15 minutes (or as much as 2 hours) before proceeding.
After the rest period, heat a large pan over medium 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 or they will stick together. (I like to separate my tortillas with parchement paper.)
When the pan is hot, place one dough circle into the pan and allow to cook 45 seconds to 1 minute or until the bottom surface has a few pale brown spots and the uncooked surface is bubbly. If browning too fast, reduce the heat a bit. If it’s taking longer than a minute to see a few pale golden brown spots on the underside of tortillas, increase the heat a bit. Flip to other side and cook for 15-20 seconds. The tortillas should be nice and soft but have a few small brown spots on the surface.
Remove from pan with tongs and stack in a covered container or zippered bag to keep the tortillas soft.
Serve warm or allow to cool for later use. When ready to use, place a slightly damp paper towel in the bottom of a microwave-safe container (with a cover) that will hold the stacked tortillas. Microwave uncovered for 15-30 seconds (start with 15) or until warm, then keep covered to hold heat while serving.
Store in an airtight container or zippered bag at room temperature for 24 hours or refrigerate for up to 1 week. To freeze, separate tortillas with parchment paper or waxed paper and place in a zippered bag before placing in the freezer.