Combine dry ingredients: In a bowl, whisk together the almond flour, xanthan gum, baking powder, and salt until evenly distributed, about 1 minute.
Mix wet ingredients: In another bowl, beat the egg with water until well combined.
Bring it together: Pour the wet mixture into the dry ingredients and stir until a cohesive dough forms, about 2 minutes. The dough should feel slightly sticky but manageable.
Rest briefly: Let the dough sit for 5 minutes so the xanthan gum can fully hydrate and thicken the mixture.
Cook on skillet: Heat a non-stick skillet or griddle over medium heat. Place a dough ball between two sheets of parchment paper and gently press flat with your hands or a tortilla press until about 1/8 inch thick. Cook each tortilla for 2-3 minutes per side until lightly golden and slightly firm to the touch.
Cool to room temperature: Tortillas will firm up as they cool, making them easier to handle and wrap.
Fill and serve: While still warm, add your favorite keto-friendly fillings like shredded cheese, lettuce, sliced deli meat, or cooked ground beef.
Store leftovers: Keep cooled tortillas in an airtight container in the refrigerator for up to 5 days, or freeze them between parchment sheets for up to 2 months.