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Step 1
In a mixing bowl of a standing mixer, add the flour, baking powder, salt and oil.
Step 2
Using a dough hook, turn the mixer onto low speed, never high and mix until the mixture comes together and looks like moon sand or barely wet sand. You can squeeze it in your hand and it holds together.
Step 3
Add the boiling water, about 1/2 cup at a time with the mixer on low speed. Run, adding water as you go until the dough comes together. Allow the mixer to run for another 2-4 minutes until the dough is satiny.
Step 4
Very lightly flour the work surface and pinch off balls of dough smaller than the palm of your hand.
Step 5
Holding the ball in your palm, use your other hand to pinch the dough into the center over and over as you form a rounded side against your hand and flat side where you are pinching.
Step 6
Place all of the dough in your bowl and cover with a warm, damp paper towel or place a lid on the bowl. Allow to rest for 10-15 minutes.
Step 7
Heat a griddle to medium heat.
Step 8
Lightly flour the work surface and roll out the dough balls one at a time with a rolling pin.
Step 9
Cook the tortilla on the hot pan until bubbles grow large, flip over and cook again until light browning shows.
Step 10
Remove from heat and serve