In the bowl of a stand mixer fitted with the dough hook attachment, add flour, salt and baking powder. Mix on low for 30 seconds until dry ingredients are incorporated.

With the mixer running at medium speed, add the vegetable oil and warm water.

Continue to mix on low until mixture starts to come together and starts to form a smooth ball.

Transfer dough to a well-floured surface and divide dough until you get approximately 12-14 fairly equal portions then shape each portion into a ball then gently, using the palm of your hand, flatten out the dough.

Cover flattened dough with a clean kitchen towel and let rest for 15 minutes before proceeding.

After dough has rested, heat a non-stick pan over medium-high heat.

Roll each dough piece into a 6-inch diameter circle on lightly floured surface with a lightly floured rolling pin. Do not stack uncooked tortillas on top of each other.

When the pan is hot, place one dough circle in the middle of the pan and let cook for 1 minute OR until the surface of the dough starts to bubble and the bottom starts to brown. At that point, flip it and cook the same way on the other side, but for slightly less time, 20-30 seconds. You want the tortilla soft and to have little brown spots on it. You don't want to cook the tortilla too much that it becomes crispy.

Place cooked tortillas on a plate. You can stack them on top of each other to cool.

If you're freezing them, wait til the tortillas are completely cool before storing them in a ziploc bag. If you using them immediately, go for it!