Add the water and oil and using your hands incorporate the wet ingredients into the dry until a ball is formed. You may need to add a little flour if the dough is too wet. It should be soft but not sticky.
Put the dough on your work surface and kneed until the surface is smooth, approximately 15-20 times.
Divide the dough into 12 even sized balls and flatten them out into disks about ½ inch high.
Flour the both sides of the disks and cover with a towel.
Let rest for 10 minutes.
After resting, roll out the tortillas with a rolling pin to a size of 6-8 inches.
Place a piece of waxed paper or paper towel between each tortilla, do not stack them on top of each other or they will stick together.
Preheat a griddle or a frying pan to medium-high heat.
Place the rolled out tortilla on the pan and cook for about 1 minute until there are brown spots on the tortilla. The tortillas will puff up, this is okay, they will deflate once they come off the heat.
Flip the tortilla and cook for approximately 30 seconds on the other side.
Take off the pan once the second side has brown spots and the tortilla is cooked through. Place in a tortilla warmer or on a plate and wrap in a clean kitchen towel.