Mix the flour, salt, and baking powder in a bowl. Stir well with a spoon.
Shape the dough into a ball, then put it in a bowl, cover it with a cloth, and let it rest for 5 minutes. After 5 minutes, pour 1 cup of oil over the dough and rub the dough again (around 3 minutes).
Shape the dough into a ball again, then pour 1 tbsp of oil and rub the dough one last time (only 2 minutes is enough).
Shape the dough into a ball again and divide it into 8 pieces. Let them rest for 15 minutes.
One by one, put each piece of dough in a pan on low heat. When it changes color, flip it over (the dough will be slightly puffed, but it will shrink when taken off the heat).
When finished, place it on a clean towel. When everything is done, cover everything with a towel (stack them 8 on top of each other). Let them rest for 30 minutes.
The tacos are ready, you can have them without toppings, add them to a salad, or eat them with sauce...