Whisk together flour, baking powder and salt.
Make a well in the centre. Add in the water and vegetable oil, 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 (sticky dough = soft tortillas).
Turn dough out onto a lightly floured work surface. Sprinkle the top of the dough with a little extra flour if too sticky. Knead to form a smooth, soft and Playdoh-like ball, about 2-3 minutes.
Divide the dough into 8 equal balls for larger tortillas, or 9 balls for smaller sized. Working one piece at a time, flatten one ball out with the palms of your hands to resemble a thick disk. Lightly dust both sides with flour and set them aside. Cover with a clean kitchen towel for 10 minutes.
Heat a nonstick pan over medium-high heat.
Use a rolling pin to roll out one piece of dough to an 8-9-inch circle about 2mm thick.
Cook one tortilla until set and lightly golden, about 1-2 minutes. Flip and continue cooking until spots appear on both sides, about an additional 30 seconds.
While one piece is cooking, roll the next piece out and repeat steps above (working one tortilla at a time avoids them from drying out).
Stack them up on a plate lined with a clean tea towel and wrap them up to keep them warm and soft while cooking the rest.