Combine flour,baking powder, salt and oil in a bowl. Rub the oil in slightly with your fingertips.
Start to add the water. Mix it into the flour mix with your hands or use electric mixer.
Continue adding the water until all the flour comes together in a soft ball. The dough should not be too wet or dry. That is, not sticky and not crumbly. If it is, add a little flour or water as needed.

Knead the dough for around 5-6 minute. You want a nice smooth ball that springs back when touched.
Divide dough into 8 balls and form these into small discs. Put onto a floured board/bench/plate and leave for a minimum of 15 minutes. They can be left for up to an hour.

When you're ready to start cooking, put a pan/griddle onto medium heat and allow to warm up while rolling your first tortilla.
Take one disc of dough and roll on a lightly floured surface or mat. Make sure it will fit in your pan/griddle and don't worry about rolling it too thin.