In a mixing bowl, combine the flour, salt, and baking powder. Stir until well mixed.

Add the vegetable oil (or lard) into the flour mixture. Mix until the mixture resembles coarse crumbs.

Gradually add warm water, a bit at a time, mixing with your hands until the dough starts to come together.

Knead the dough for about 5 minutes on a floured surface until it is smooth and elastic.

Divide the dough into 8 equal portions (about the size of a golf ball), and roll into balls. Cover with a clean kitchen towel to keep them moist.

Preheat a non-stick skillet or griddle over medium-high heat.

On a floured surface, take one ball of dough and flatten it slightly with your hands. Use a rolling pin to roll it out into a circle about 6-8 inches in diameter.

Place the rolled tortilla onto the hot skillet and cook for about 30 seconds or until bubbles form and the bottom is lightly browned. Flip and cook the other side for another 30 seconds.

Remove the tortilla from the skillet and place it on a plate. Cover with a clean kitchen towel to keep warm while you repeat the process with the remaining dough balls.

Serve warm with your favorite fillings or toppings.