Mix the flour, salt, and baking powder together thoroughly. Add the oil and mix with your hands until the flour mixture resembles fine crumbs. Add hot water and mix until a ball is formed. Cover and let the dough rest for at least 30 minutes. (If leaving overnight, place in refrigerator)
Divide dough into 12 even sized balls and roll out one at a time on a floured surface (for rice) or send through the pasta extenstion on your Kitchen Aid (for wheat). Brush off excess flour and cook on a hot, ungreased griddle (we use cast iron) over medium high heat. Turn the tortilla when brown blisters form. We place them under a kitchen towel while cooking the rest to keep them warm and moist.