Whisk the almond flour, psyllium husk powder, baking powder and salt together in a large bowl.
Whisk in the egg whites until the mixture looks like coarse crumbs.
Bring the water to a full boil, then pour it in slowly while whisking until a dough forms.
Let the dough rest for 5 minutes. It will firm up noticeably as the psyllium hydrates.
Divide the dough into 8 equal balls.
Place one ball between two sheets of parchment paper and press or roll it flat into a tortilla.
Peel it off the parchment and set aside, then repeat with the rest.
Melt the coconut oil in a large skillet over medium heat.
Cook each tortilla for 30 to 40 seconds per side, until it firms up and picks up a little color.
Cool on a plate. Store in an airtight container in the fridge for up to a week.