In a large bowl, whisk together the flour, salt and baking powder. Mix in the lard or butter with your fingers until the flour resembles coarse meal.

Add the water gradually until the dough comes together. Place on a lightly floured surface and knead for a few minutes, until the dough is smooth and elastic.

Divide the dough into 24 pieces and roll each piece into a ball. Roll the balls in vegetable oil and place on a cutting board or baking sheet. Cover with a towel and let rest for about 15 minutes.

Preheat a large skillet over medium high heat. With a well-flour rolling pin, roll each ball into a very thin, round tortilla. Place on the hot skillet and cook until bubbly and golden. Flip and cook until golden on the other side. Place cooked tortilla in a tortilla warmer and repeat with the remaining dough.