Add flour, baking powder and salt to a medium bowl
Add wet ingredients, oil and water, to dry ingredients, stir to combine (this may take a minute or two of kneading, either in the bowl or on the countertop, to get all of the flour combined in the dough)
Roll out into a ball, dough will be a little tacky
Divide big ball into the number of small balls (tortillas) you will want to yield
Keep a towel over the dough balls and take one out at a time to roll flat into a circle on a floured board
Heat a skillet over med high heat and ensure the pan is hot before placing the tortilla in the hot skillet (use a dry skillet)
After 30 seconds, turn over to cook on the other side.