In a mixing bowl, add the all-purpose flour, baking powder and salt. Mix it thoroughly.
Add the oil to the flour mixture, mix it once using a spoon. Then using your fingers, gently mix it around until the oil is absorbed throughout the flour mixture or until it resembles moist sand.
Alternatively, you can use a food processor and pulse everything a few times to achieve this.
Heat up 1 cup of water until it start bubbling. The pour it into the mixing bowl all over the flour and oil mixture.
Gently mix it around using a spatula. When it cools down to a point for you to handle it, transfer it to a clean counter and knead for a few minutes until it form a uniform ball of dough.
Now using a pastry scraper or a knife, cut the dough into 8 equal portions. Roll each portion to a ball and gently press it between your palms to form small discs.
Put the discs into the mixing bowl and cover it with a moist cloth or cling film. Leave the dough to rest for 45 minutes.
After the resting time, dust a counter surface with very little flour. Put a disc on the counter and using a rolling pin, roll it out to an 8 inch thin disc. (Rolling it to an almost perfect circle may take some practice but a Pastry Measuring Mat will come in handy.)
Once rolled out, cover it with a moist cloth or cling film. Repeat the same process with the other discs.
Heat a 10-in skillet; once hot add a tortilla disc and cook for 2-3 minutes on high flame. Flip to the other side and cook for 2 or 3 more minutes.
Remove the tortillas from skillet and cover with a dry cotton cloth immediately. Repeat the same with the other portions until you've cooked all the tortillas.
Serve them immediately or store it for later!