Use a fork to blend the All-Purpose Flour (3 cup), Baking Soda (1/4 teaspoon) and Vegetable Oil (1/3 cup) together in a large mixing bowl. It will become pebbly.
Dissolve the Salt (1 teaspoon) in the Water (1 cup), then pour the water into the bowl. Use the fork to work the mixture just until it becomes a soft dough.
Form the dough into a ball and turn it out onto a lightly floured surface. Knead the dough for about 2-3 minutes to make it smooth and uniform.
Return the dough to the bowl, cover it and let it rest for 30 minutes.
Once it has rested, divide the dough into 12 equal pieces and roll them into golf-ball sized balls. Use a floured rolling pin to roll each ball out into large, thin enough circles to be taco shells. Stack with parchment paper in between until you are ready to cook them.
Preheat an electric griddle to 375 degrees F (190 degrees C) or a non-stick skillet over medium high heat. Cook each formed tortilla for not even a minute on each side, just until they start to get golden with little brown spots. Once they are all cooked, you can seal and refrigerate them for a few days. Enjoy using them for tacos, fajitas, or wrap sandwiches!