Whisk the baking powder and salt through the flour in a medium mixing bowl. An evenly blended dry mixture distributes the seasoning and leavening throughout the dough.
Rub your chosen solid fat into the flour with your fingertips or a pastry blender, reserving liquid oil for the next step. Stop when you can no longer distinguish separate pieces of fat in the mixture.
Stir in the discard and 4 tablespoons (57g) hot water with a fork or dough whisk, including the oil now if using, then gradually add up to 2 tablespoons more water only as needed. The mixture should form damp, shaggy clumps rather than remain loose and floury.
Bring the dough onto a lightly floured counter and knead only until it holds together, adding flour a dusting at a time if it remains very sticky. The rough clumps should become one cohesive mass without a heavy coating of bench flour.
Shape eight portions of about 75g each into balls, press them slightly flatter, coat with nonstick spray, and cover for a 20 to 30 minute rest. The protected dough stays moist while hydration and gluten relaxation make it easier to roll.
Heat a large dry cast iron skillet, cast iron griddle, or electric griddle to about 400°F over medium-high heat during the rest. A sufficiently hot surface encourages quick bubbling and scattered toasted spots instead of slow drying.
Roll one portion into a thin 7 to 8-inch circle on the lightly floured counter, leaving the other portions covered and adding flour only where sticking occurs. The round should lift from the counter without a thick flour coating, and an imperfect circle is fine.
Lay the rolled tortilla on the hot, dry cooking surface and cook for 60 to 80 seconds per side. Look for opaque dough, raised bubbles, and scattered charred spots rather than a uniformly crisp surface.
Enclose each cooked tortilla in the kitchen towel immediately and roll the next portion while the current tortilla cooks, continuing until the batch is finished. The covered stack holds warmth and a little steam, keeping the rounds flexible.
Serve the tortillas warm or at room temperature, allowing any leftovers to cool completely before wrapping tightly and refrigerating. The finished rounds should bend around a filling rather than crack at the fold.