Combine flour, salt and baking powder in the bowl of a bosch or kitchenaid. (my preference is to use a mixer, but usually tortillas are mixed by hand.)
Mix to combine. Add oil and hot water (i heat water in a tea kettle until almost boiling.) mix to combine. If your dough comes together in a ball, you're all set. If your dough is still stiff and not coming together, add water by the Tablespoonful until it does.
Get a dishtowel soaking wet and wring it out. Place dough in a ball under the wet towel and let it rest for 30 minutes.
After 30 minutes, divide dough into 8-10 balls and flatten like little discs. Leave them under the dishtowel while you are rolling out the tortillas.
Heat a cast-iron or stainless skillet on high while you roll the tortillas. After you get going, you may need to lower the heat a bit. (My temp. was medium-low, any higher and it would leave black spots instead of brown)You can also use a griddle (electric pancake griddle,) but crank it to the max temperature setting.
Lightly dust your rolling surface with flour. Roll tortillas into circles, starting from the center every time and rolling outwards, turning between rolls to get even circles. Dust more flour underneath or on tortillas as needed. Roll tortillas as thinly as you can, preferably as thin as paper.
Cook tortillas on both sides, watching carefully. You should get little brown spots if your pan is hot enough.
Immediately put the tortillas in a ziplock with the zipper part wide open, or in a tortilla warmer, this will keep them soft!