Warm the water to about 43°C (lukewarm).

In a stand mixer (or by hand), combine the cornmeal, flour, baking powder, and salt.

Gradually add the water and knead on medium speed for about 5 minutes until the dough is smooth and elastic.

Divide the dough into small balls and roll each one thin using a rolling pin.

Heat a non-stick skillet over medium heat and cook each taco for 1–2 minutes per side, until lightly golden.

Serve warm with your favorite fillings — grilled vegetables, beans, or seasoned meat.