Mix flour, salt and baking powder in a bowl.
Add oil and gradually mix in warm water to form a soft dough.
Knead for 5–7 minutes until smooth.
Cover and rest the dough for 20–30 minutes.
Divide into equal portions and roll each into a thin round.
Heat a dry skillet or griddle over medium-high heat.
Cook each tortilla for about 30–60 seconds on each side until light brown spots appear.
Keep cooked tortillas covered with a clean towel and serve warm.