Mix together the flour, baking powder, salt and oil.
Slowly add the warm milk.
Stir until a loose, sticky ball is formed.
Knead for two minutes on a floured surface. Dough should be firm and soft.
Place dough in a bowl and cover with a damp cloth or plastic wrap for 20 minutes.
Break off eight sections, roll them into balls in your hands, place on a plate (make sure they aren’t touching) and then cover balls with damp cloth or plastic wrap for 10 minutes.
After dough has rested, one at a time place a dough ball on a floured surface, pat it out into a four-inch circle, and then roll with a rolling pin from the center until it’s thin and about eight inches in diameter. Don’t over work the dough, or it’ll be stiff.
Keep rolled-out tortillas covered until ready to cook.
In a dry iron skillet heated on high, cook the tortilla about thirty seconds on each side. It should start to puff a bit when it’s done.
Keep cooked tortillas covered wrapped in a napkin until ready to eat.