For the Tortillas: Add flour, salt and baking powder to a large mixing bowl. With dough hook attachment on your mixer, begin mixing on medium and slowly add water and oil. When water and oil are added, continue mixing on low for an additional minute, scraping the sides of the bowl as needed. Your dough should now form into a ball. Transfer your dough ball onto a floured surface. Cover the dough balls (with foil, plastic wrap, or a clean towel) and allow the dough to rest for 15-20 minutes. Heat a large skillet over medium-high heat. Meanwhile, begin rolling out your dough balls into approximate circles. I found that it’s easiest to flatten as much as possible using your hands then finish the job with a rolling pin. Be sure to keep the rolling pin and work surface lightly floured. When the skillet is hot, place an uncooked tortilla into the skillet. Allow to cook for 1 minute on each side. Tortillas are done when they are opaque and you can see a few golden brown spots on each side. Repeat this process for each tortilla.