Heat oil to 350°F
Whisk flour, baking powder, and salt together in a bowl.
Add milk and stir with a spatula until a dough forms.
Turn onto a lightly floured work surface and knead 3-4 times until the dough comes together.
Cut into four pieces and form into balls. Using a lightly floured rolling pin, roll the dough into a circle (about 1/4" inch thick). Make a depression into the middle because they will puff up in the oil.
Carefully fry 1 or 2 at a time for 1-2 minutes on each side or until golden brown.
Drain on paper towels. To serve, either use as a base for a taco or dust with powdered sugar and serve with jam (see recipe below).