Add the spinach to a pan with 1 1/2 cups of water. Heat to medium and cook just until spinach has wilted. Remove spinach from pan, reserve the water and rinse spinach under cool water. Squeeze out as much of the liquid as possible and drop it into a 2 cup measuring cup. Add enough spinach water until you reach the 1 1/2 cup mark, set aside.
In the food processor, add the flour, jalapeño flakes, baking powder and salt. Pulse to mix until combined. Add the melted lard, shortening or oil and pulse until mixed in. Add in the spinach, minus the water and process one more time. Stream in a little of the water from measuring cup until the dough forms. It will gather on one side and form a dough ball.
Remove dough from processor onto a lightly floured surface until soft, but not too sticky. Roll 15 medium dough balls and flatten slightly. Cover with plastic and let set for 30 minutes to 1 hour.
Preheat a large comal or griddle pan to medium heat for 6 to7 minutes. On a lightly floured surface, roll out the tortillas to about 7 inches in diameter. Cook on hot comal for 20 to 30 seconds per side. They should start bubbling up as soon as they hit that hot surface. Keep warm in between a kitchen towel until all done. Cool completely before storing in an airtight container in the refrigerator for up to a week. Reheat on a warm comal or griddle. Depending on how big you want the tortillas, this recipe yields 15 to 20 tortillas.