Place the flour, salt and baking powder in the bowl of stand mixer. Using the dough hook, mix the dry ingredients, then add the oil and water.
Mix on a low speed, pushing down any flour, for 3 minutes or until a firm, smooth ball forms. Remove the dough onto a floured work surface.
Cut it in half, then in half again, repeating until you have cut 16 equal pieces. Use the palm of your hand to flatten each piece as much as you can, then cover with a tea towel. Leave the dough to rest for 15 minutes.
Place a heavy based frying pan over a medium heat. Flour your work surface and use a rolling pin to flatten a piece of dough until it is almost transparent. Cook the tortilla for 1 minute, then flip it and cook for a further 30 seconds.
Repeat for all remaining dough pieces.