A flour tortilla - a name given by the Spaniards derived from the word TORTA which means round cake - is a kind of unleavened soft flatbread made from wheat flour, fat, water, and salt. It's a staple food in Mexico that gained popularity in various places in the world. The tortillas, so simple and easy to make, are the basis for a number of Mexican recipes such as burritos and tacos and can be used as a wrap for anything you can think of.
In a large mixing bowl, whisk together the flour, sea salt, and baking powder until combined.
Add the vegetable oil to the flour and Use your fingers to crumble the oil into the flour mixture.
Make a well in the centre and add the water gradually, then mix together so that the water absorbs the flour. Use your hands to bring the dough together. The dough should be workable but sticky to the touch to have soft tortillas.
Turn dough out onto a lightly floured work surface and knead to form a smooth and soft ball, for about 2-3 minutes.
Transfer dough to an oiled bowl, cover with a towel and let rest for at least 15 minutes.
Divide the dough into 12 pieces. Round the pieces into balls, flatten slightly, and allow them to rest, covered, for at least 20 minutes.
While the dough rests, preheat an ungreased cast iron griddle or skillet over medium-high heat.
Working with one piece of dough at a time, roll into a round about 6" (15cm) in diameter.
Place a tortilla on the skillet and cook for 45-60 seconds, or until small bubbles start to form. Flip it over with your hands or a spatula and cook for another 30 seconds. Remove from the skillet and place it in a kitchen towel (or a tortilla warmer) to keep it pliable.