Pour the milk and oil into a small saucepan and warm slightly.
Mix the dry ingredients in a bowl. Once the milk mixture is warm, pour into the dry ingredients and mix together with your hands to create a dough.
Knead the dough for 2-3 minutes, then cover with plastic wrap and allow to rest for fifteen minutes
Divide the dough into 12 or 24 balls. On a clean, lightly floured surface, use a rolling pin to roll out the tortillas as thinly as possible.
Layer between greaseproof paper with a dusting of flour. Cover and refrigerate until required