In a large bowl combine flour, salt, baking powder, and oil. Slowly add the water, mixing with a wooden spoon. Stir until it forms a sticky ball.

Turn the ball onto a floured surface, and knead for 2 minutes until a soft smooth dough has formed.

Wrap dough in plastic wrap, and let sit at room temperature for 20 minutes.

Divide dough into 16 equal portions. Roll each portion into a ball. Cover with plastic wrap for 10 minutes.

Flatten dough, and using a rolling pin or tortilla press to roll flat. They will be about 6 or 7 inches in diameter.

Heat a skillet or a griddle to medium high heat. Cook tortillas for about 1 minute on the first side, until it starts to bubble. Flip, and cook for about 1 more minute until golden brown.

Remove and serve. If not using right away, allow to cool completely before storing.