In a mixing bowl, combine flour, salt and baking powder.
Add oil and mix well.
Add water and knead a smooth dough.
Cover and rest the dough for 15 minutes.
Then, knead the dough again for a minute.
Divide the dough into 16 equal parts.
Roll and flatten the dough.
Place it on a hot pan. When you see air bubles forming on one side, flip it.
When air bubbles form, press with a spatula so that the tortilla is cooked evenly.
Place the cooked tortillas in a cotton cloth and warp it tightly.
Place these in a closed container.