3 cups flour (bread or all purpose)
1 teaspoon salt
1 tablespoon baking powder
1/4 cup canola oil
1. Combine everything in a mixer. You can also mix the ingredients with a spoon in a mixing bowl. After these ingredients are uniformly mixed, gradually add water as the mixing continues until a thick dough is formed. Continue mixing or kneading a few minutes until the dough is shiny and dry to the touch, not sticky.
2. Place a large skillet over medium heat. A nonstick skillet works best, but be careful not to overheat the empty skillet (over 450 degrees F) or the coating will be ruined.
3. Roll the dough onto a floured breadboard and separate into twelve balls. Use a floured rolling pin to roll a ball into a 12" circle, turning a few times on the floured surface while rolling. The tortilla should have a very light coating of flour, just enough to prevent it from sticking.
4. Place the tortilla in the skillet and start rolling out another. Turn each tortilla once as it cooks. Total cooking time should be about two minutes, which is just enough time to roll out the next tortilla. The tortillas should be pliable, not crispy.
5. Stack cooked tortillas on a plate. Tortillas can be prepared ahead of time and kept warm by inverting another plate over the stack of tortillas and placing them in a warm oven.