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 in the middle and so on until you have 12 pieces.
Using the palms of your hand roll each piece into a round ball and flatten it out on a baking tray. Cover with plastic wrap and let rest at room temperature for at least 15 minutes or up to one hour.
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 countertop, use a rolling pin to turn each ball into an 8 to 10-inch flat circle (measure against your recipe if printed on an 8.5X11 sheet of paper). 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 to 45 seconds per side. Set aside on a plate to cool slightly.