Combine flour, salt and baking powder in the bowl of a stand mixer. Using the dough hook, mix dry ingredients until well combined.
Add oil and water with mixer running at a medium speed. Mix for 1 minute, stopping several times to scrape the sides of the bowl. After about 1 minute, or when mixture comes together and begins to form a ball, decrease mixing speed to low. Continue to mix for 1 minute or until dough is smooth.
Transfer from mixing bowl to a well-floured work surface. Divide into 16 fairly equal portions. Turn each piece to coat with flour. Form each piece into a ball and flatten with the palm of your hand. Cover flattened balls of dough with a clean kitchen towel and allow to rest for 15 minutes before proceeding.
After rest period, heat a large pan over medium-high heat. Roll each dough piece into a rough circle, about 6-7 inches in diameter, keep work surface and rolling pin lightly floured. Don’t stack uncooked tortillas on top of each other or they will get soggy.
When pan is very hot, place one dough circle into pan and allow to cook about 1 minute or until bottom surface has a few pale brown spots. The uncooked surface will begin to show a few little bubbles. If tortilla is browning too fast, reduced heat a bit. If it’s taking longer than a minute to see a few pale golden brown spots on underside of tortillas, increase heat a bit. Flip to other side and cook for about 30 seconds. You want the tortilla to be soft but have a few small pale golden brown spots on surface. Remove from pan with tongs and stack in a covered container or zippered bag till all tortillas are cooked. This will keep them soft and pliable.
Wipe out the pan in between tortillas if flour is started to accumulate.
Serve warm or allow to cool for later use. When ready to use, place a slightly damp paper towel in the bottom of a microwave-safe container (with a cover) that will hold the stacked tortillas. Microwave, uncovered for 15-25 seconds (start with 15) or until warm, then cover to hold heat while serving.
Store in an airtight container or plastic zippered bag at at room temperature for 24 hours. Or freeze indefinitely. To freeze, separate tortillas with parchment paper or waxed paper and place in a zippered bag before placing in freezer.