Combine flour, salt, and baking powder in a large bowl, add the water and oil, mix well. *(If using a stand mixer, use the dough hook and mix all ingredients until the dough comes together for about 2 - 3 minutes.)

On a lightly floured surface, turn out the dough and knead for about 5 minutes, adding a little flour or water if needed until you have a smooth dough. Let rest for 10 minutes.

Divide dough into 8 portions for large tortillas or 16 portions for smaller tortillas. On a lightly floured surface, roll each portion into a thin circle, about the thickness of a playing card, or you can use a tortillas press.

Heat a lightly greased cast-iron skillet over medium heat, cook tortillas until lightly browned, about 1 minute per side.

Keep warm loosely wrapped in foil or tortillas warmer and serve.