Mix the flour, salt and baking powder. Add water and oil. Mix until incorporated, form a ball and knead by hand for 2 minutes or 1 minute on low speed on stand mixer. Transfer to lightly floured counter and cut into 16 equal pieces. Roll each piece into a ball and try to flatten each ball into a disc by pressing down with your fingers. Cover with a clean towel and let them rest for 15 minutes.

Heat a cast iron pan. Use a tortilla press to make the tortillas or roll out by hand into a 8 or 9 inch circle. Cook each tortilla for one minute on hot pan, flip it over and cook for another 30 or 40 seconds. Remove the tortilla and fry the next one. I roll out a couple of tortillas and then start cooking them, the time to roll out a tortilla is exactly the time it takes to cook the first side, so I roll out as I cook them. Keep the tortillas in a tortilla warmer or a covered container while they all cook. Keep it in the refrigerator for 4 or 5 days.