Measure 3 cups (375 g) all-purpose flour, 1 teaspoon (5 g) salt, and 1 teaspoon (4 g) baking powder into a medium mixing bowl.

Stir the flour, salt, and baking powder with a wooden spoon until the dry ingredients are evenly combined.

Make a well in the center of the dry mixture. Add 1/3 cup (80 ml) neutral-flavored oil and 1 cup (240 ml) warm water.

Stir from the bottom of the bowl until the mixture forms a shaggy ball of dough.

Turn the dough onto a lightly floured work surface. Knead for 1 to 2 minutes until smooth.

Divide the dough into 16 equal portions. Roll each portion into a ball and flatten it with your palm.

Cover the flattened dough portions with a clean damp kitchen towel. Rest them for at least 15 minutes and up to 120 minutes.

Heat a large dry pan over medium heat. Lightly flour the work surface and rolling pin.

Roll one rested dough portion into a rough circle about 6 to 7 inches (15 to 18 cm) wide. Keep the dough lightly floured to prevent sticking.

Cook the tortilla in the hot dry pan for 45 to 60 seconds, until pale brown spots appear and the upper surface becomes bubbly.

Flip the tortilla with kitchen tongs. Cook the second side for 15 to 20 seconds until it has a few small brown spots.

Transfer the cooked tortilla to a plate. Cover it with the kitchen towel to keep it soft.

Repeat rolling and cooking with the remaining 15 dough portions. Wipe excess flour from the pan between tortillas as needed.

Serve the flour tortillas warm. Use them for tacos, burritos, enchiladas, quesadillas, or wraps.