In the bowl of a heavy-duty mixer set with a dough hook, pour in the flour, oil and salt. Beat with the paddle until crumbly, about 3 to 5 minutes. Scrape the sides as needed.
With the mixer running, gradually add the warm water and continue mixing until the dough is smooth, about 3 minutes.
Take out the dough and divide it into 12 equal sized pieces. I do this by making the dough into a big log shape that is about 8 – 10 inches long. Then I cut it in the middle. Then I cut each of those pieces into thirds and each of those into halves (tutorial in post).
Using the palms of your hand roll each piece into a round ball. Cover with plastic wrap and let rest at room temperature for 15 minutes.
Heat a cast iron skillet, griddle or 12-inch skillet over med-high heat. The pan should be fairly hot before you begin cooking the tortillas.
On a lightly floured board or counter top, use a rolling pin to turn each ball into a 8 to 10 inch flat circle. Be careful not to use more than a teaspoon or two of flour when rolling out each ball into a tortilla because too much excess flour will burn in the pan.
Grease the pan with a touch of oil and then carefully transfer each tortilla, one at a time, to the pan and cook until puffy and slightly brown, about 30 seconds per side. Set aside on a plate to cool slightly. Eat within an hour, refrigerate or freeze.