In a mixing bowl or a standing mixer, add the flour, salt, baking powder and oil.
I typically mix with a wooden spoon, but you can certainly use a dough hook in a mixer on low speed. The texture will resemble barely wet sand. You can squeeze it in your hand see it hold together.
Add the boiling water, about ½ cup at a time (with the mixer on low speed). Continue adding the water until the dough comes together. A wooden spoon does the job too!
If using your hands, remove from the bowl, and knead for 2-4 minutes until its surface is smooth. Because of the oil, it won't be a sticky dough. (For the mixer, run for another 2-4 minutes). Squeeze the dough to create dough balls. Place them in the bowl, and let them rest for 15 minutes covered with a warm, damp towel.
Heat up a nonstick pan over medium heat. Flour the work surface, and drench the dough ball in the bread flour.
Using a rolling pin, roll out the dough, turning the dough after each roll to create a circle. I like wiping a bit more flour over the tortilla.
Cook the tortilla on a nonstick pan until bubbles grow large. Flip over and cook again until lightly browning appears. You want to stay close by to avoid burning.
Place cooked tortilla in either a tortilla warmer, or between dish towels. Avoid using foil or a container with a lid because this will create condensation and thus, soggy tortillas.