In a large bowl, whisk together the all-purpose flour, fine salt, and baking powder.
Add the lard and rub it into the flour with your fingertips until the mixture resembles coarse crumbs.
Pour in the warm water and stir until a shaggy dough forms, then knead on the counter until smooth and slightly elastic, 2–3 minutes.
Cover the dough and let it rest to relax the gluten, 20–30 minutes.
Divide the dough into 12 equal pieces and roll each into a ball; cover and rest 10 minutes.
Heat a dry cast-iron skillet or comal over medium-high until very hot; a drop of water should sizzle instantly.
Working one ball at a time, roll into a 7–8 inch round, about 1–2 mm thick.
Lay the tortilla on the hot surface and cook until bubbles form and the underside has scattered brown spots, 30–45 seconds.
Flip and cook until the second side has brown spots and the tortilla puffs in places, 20–30 seconds; flip once more for 10–15 seconds if needed until pliable and cooked through.
Stack cooked tortillas in a towel-lined container to keep warm and steamy while you finish the batch. Serve warm or cool completely and store airtight.