Whisk the flour, baking powder, and salt in a bowl. Stir in the oil and warm water until a shaggy dough forms. Add a teaspoon or two of water if needed to bring it together.

Knead on a lightly floured surface for 3 to 5 minutes, until smooth and soft. Divide into 12 equal pieces, roll into balls, cover, and rest for 30 minutes.

Heat a dry skillet or comal over medium-high heat. Roll each ball on a lightly floured surface into a thin circle about 7 inches wide.

Cook one tortilla at a time for about 30 to 60 seconds per side, until bubbles form and brown spots appear. Adjust heat as needed to prevent burning.

Stack the cooked tortillas in a clean towel to keep them warm and pliable. Serve immediately.