In a mixing bowl, combine 2 cups masa harina, 3/4 teaspoon salt, and 1 teaspoon baking powder. Add 2 tablespoons lard and combine well (I usually crumble it into the mixture using my fingers.)
Now add only 1 cup of the warm water and combine as much as you can using a spoon or spatula. Add the rest of the water incrementally until you have a cohesive ball of masa dough. I usually dump the mixture onto a work surface and add the remaining water a few tablespoons at a time, kneading the dough until it comes together. Set aside and cover until you need it.
Pull off a 3 oz. chunk of masa dough and use your hands to roll it into a ball. (3 oz. is somewhere between a golfball and a racquetball.)
Surround the dough ball in plastic (I use a Ziploc bag with the top cut off) and use a flat-bottomed casserole dish to flatten the dough ball to a thickness that lies somewhere between 1/8" and 1/4". Keep in mind that you can always make them thicker at the cost of a longer cooking time. You can alternatively use a tortilla press for this step.
Pre-heat a dry skillet or comal to medium heat. Cook each side of the Gordita until light brown spots are forming, approximately 1-2 minutes per side.
Meanwhile, heat up a thin layer of oil in a separate skillet. I use a thermometer to get the oil up to 360F, and this corresponds to a medium setting on my stove.
Add the partially cooked Gordita from the dry skillet and cook it in the hot oil for 1-2 minutes or until the bottom side is brown and crispy. You can optionally cook the second side in the oil but I frequently will only cook the first side in oil. Set aside to drain on some paper towels.
Use a knife to cut open the edges. Insert your favorite filling and serve immediately. I filled this batch with refried beans and cheese.