Measure 1 1/2 cups (200 g) all-purpose flour, 1/2 teaspoon salt, and 1/2 teaspoon baking powder into the mixing bowl.

Stir the dry ingredients until the salt and baking powder are evenly distributed.

Add 1/2 cup (125 ml) warm water and 3 to 4 tablespoons vegetable oil to the dry mixture.

Mix until a shaggy dough forms and no dry flour remains in the bowl.

Knead the dough for a few minutes until it becomes smooth and soft.

Divide the dough into 4 equal portions and shape each portion into a ball.

Cover the dough balls with the kitchen towel and let them rest for 15 minutes.

Roll 1 dough ball into a thin, round tortilla while keeping the remaining dough balls covered.

Heat a dry skillet over high heat until it is very hot.

Cook the rolled tortilla in the hot dry skillet for 45 seconds on the first side.

Flip the tortilla and cook for 45 seconds on the second side, until lightly browned with toasted spots.

Wrap the cooked tortilla in the kitchen towel and repeat rolling and cooking with the remaining dough balls.

Keep the tortillas wrapped in the kitchen towel until serving to maintain a soft texture.