In a food processor with a dough blade, pulse together the flour, baking powder and salt to combine, 2 to 3 pulses. (Alternatively, you can use a large bowl and whisk together, or a stand mixer with a dough hook.)
With the machine running, slowly add the coconut oil and water until a cohesive ball of dough forms. Once the ball of dough forms, process (or knead) for 30 additional seconds. (If making by hand, use a rubber spatula to mix in the water, then knead by hand until soft and only slightly tacky.)
Divide the dough into 12 equal pieces and shape into balls, then cover with a clean dish towel and allow to rest for 10 minutes.
Heat a large non-stick saute pan or cast iron skillet over medium heat. Meanwhile, working with one ball of dough at a time on a clean work surface, sprinkle a small amount of flour on top of the dough, then roll into a very thin circle, 8 to 10 inches in diameter. Place the round into the dry skillet and cook for about 30 seconds per side. Since temperature can range from burner to burner, look for multiple small bubbles to form and the edges of the dough beginning to look dry, then turn over and repeat. Place the cooked tortilla on a plate and cover with a clean dish cloth to keep warm. Repeat with the remaining balls of dough.
The tortillas can be kept in a zip-top plastic bag in the refrigerator for up to 5 days, or individually wrapped and frozen for up to 2 months. To warm, cover with a damp paper towel and microwave for 10 seconds.