In a large bowl mix the flour, salt and baking powder. Rub in the oil
Add the hot water and mix until it forms a soft dough. Knead for 3 to 4 minutes. At first the dough will seem a little sticky but as you knead it will become silky smooth. If it's still too sticky add a little sprinkling of flour, if too dry add a little more water.
Divide the dough into 12 equal pieces. Make them into neat round balls, flatten them with your hands and place them on a flat tray or plate and cover them with a clean kitchen towel. Allow it to rest for 15 minutes
After 15 minutes, heat a pan on medium to high heat. Roll out the dough on a lightly dusted flat surface and roll them out as thin or thick as you prefer.
Dry-fry over a medium-high heat for 20 seconds, pressing lightly with a spatula. Flip over and cook the other side for a further 20 seconds, or until the tortilla is cooked, but remains soft and pliable. Repeat with the remaining tortillas. You just need a few brown spots on the tortilla, if you cook it too long it will get crisp.
As you cook them place them in between a clean kitchen towel