Combine flour, baking powder, baking soda, and salt; stir well. Add oil and water, stirring until mixture forms a dough. Divide into 24 equal portions. Roll each with a rolling pin to a very thin circle, about 6" in diameter, turning dough and rolling both sides. Place an unprepared skillet over medium heat; cook tortillas 2 minutes on each side or until lightly browned, being careful not to let tortillas wrinkle. (Pat tortillas lightly with a spatula while browning the second side.)