In a large mixing bowl, whisk together the flour, baking powder, and salt until well combined.
Pour in the hot water and vegetable oil. Mix with a fork or your hands until the dough begins to come together.
Transfer the dough onto a lightly floured surface and knead for about 3-5 minutes until it becomes smooth and elastic.
Divide the dough into 10-12 equal portions and roll each into a ball. Cover them with plastic wrap or a damp cloth and let them rest for at least 30 minutes.
On a floured surface, take one dough ball and flatten it slightly. Using a rolling pin, roll it out into a circle about 8 inches in diameter.
Heat a skillet or griddle over medium-high heat. Once hot, place a rolled tortilla in the skillet and cook for about 30 seconds on each side, or until light brown spots appear.
