In a large mixing bowl, add flour, baking powder and salt. Stir with a fork to combine.
Add water and oil and stir to combine until a dough forms.
Transfer the dough onto a well-floured work surface and knead for about 5 minutes (or 15 minutes if using whole wheat flour), until the dough is smooth and elastic.
Roll the dough into a ball, cover it with a clean kitchen towel and let it rest for 30 minutes (or up to 2 hours)
Divide the dough into 8 separate pieces and roll each piece into a ball.On a lightly floured surface, roll each dough ball into a circle. (While you're rolling out each ball, you can place the rolled tortillas on top of a clean kitchen towel.)
Heat a large nonstick skillet or griddle over medium-high heat. Place a tortilla on the skillet and cook for 30-45 seconds, or until small bubbles start to form. Flip it over and cook for another 30-45 seconds.
Enjoy!