Sift together the flour, baking powder, and salt.

Add the oil and water and stir together until well blended.

On a floured surface, knead the mixture for 3-5 minutes, or until the dough is soft and no longer sticky.

Cover and set aside for 20 minutes. Divide the dough into 8-10 balls about 1 1/2 inches in diameter.

On a floured surface, roll out each ball into a thin, 6 inch circle with a rolling pin.

Cook the tortillas in an ungreased pan over high heat until lightly browned on both sides.

Cover with a damp paper towel until ready to serve, to keep them warm and moist.