Combine the flour, baking powder and salt in a large mixing bowl.
Pour in the hot water and oil and mix until a rough dough forms. The dough should be smooth and slightly tacky but not sticky. If it is, add a little more water and mix in. This can also be done in a stand mixer fitted with a dough hook.
Turn the dough out onto a smooth surface and knead lightly, bringing the dough together into a ball.
Wrap the dough in plastic and allow to rest for 30 minutes.
Divide the dough into 16 even pieces. Roll each piece of dough into a small ball.
On a surface dusted with flour, roll each ball into a thin tortilla, approximately 15cm/6in in diameter. I prefer making them this size for tacos but they can be made larger for quesadillas or burritos.
Place the rolled tortillas on a clean dish towel and dust a little flour on each one.
Heat a large pan or skillet over medium-high heat. Cook the tortillas for 1-2 minutes until they start to bubble then carefully flip and cook for another minute on the other side. Remove from the pan and set on a plate. Cover with a clean dish towel to keep warm until all the tortillas are cooked.