In a bowl, combine the flour, salt, vital wheat gluten, baking powder and garlic powder (if using). Mix thoroughly to ensure all ingredients are fully distributed.
Add the oil and work until the flour resembles coarse sand with a few larger almost pea-sized chunks.
Add the hot water 1/3 cup at a time. Mixing until the flour has absorbed all the water before adding more. Mix well until a soft dough that cleans the sides of the bowl is formed.
Turn the dough out onto a clean surface (no flour is needed at this point) and knead for 5 minutes so that the gluten can develop. Note that the dough will be slightly sticky and will seem to be flaking or peeling off in layers, do not add more flour, keep working the dough and it will come together into a smooth and soft ball.
Once the dough is smooth and elastic, divide it into 12 equal portions and roll each portion into a ball.
Press, stretch, or roll out each ball to a round of your desired size (between 8-10 inches in diameter is ideal). Note that no extra flour is needed at this point. The dough is very pliable and forgiving.
Heat a 12" skillet pan until it is hot (but not smoking) and lower the heat to med-low. Add one round of the rolled out dough. Cook for 45-60 seconds or until brown spots appear on the underside before flipping and cooking for another 45-60 seconds until fully cooked through.*Note that no oil or fat is required to be added to the skillet. Remove the tortilla from a pan and set aside on a plate lined with enough paper towels or a dish cloth large enough to wrap both the top and bottom of your stack. Continue until all your tortillas are cooked and added to your stack.
Serve and use immediately and wrap any leftovers in paper towels and store in airtight Ziploc bags in the refrigerator for up to 5 days. If freezing, place sheets of parchment paper or foil between each tortilla and store in the freezer for up to a month. To reheat, defrost (if frozen) and wrap the tortillas in damp kitchen paper towels and microwave for a few seconds at a time until warm and flexible.