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Preheat oven to 375°F/191ᵒC.
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Sift flour, baking powder, salt and sugar together in a bowl.
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Make a well at the center and add oil, egg yolks and water, mix until smooth. Set aside.
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Beat egg whites with cream of tartar until soft peaks form. Add sugar gradually and continue beating until stiff but not dry.
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Fold in egg yolk mixture into the egg white mixture until thoroughly blended.
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Pour into an 8x3 inch round pan. Bake for 40-45 minutes or until done. Invert on a wire rack to cool.
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Cut into 3-inch rounds using cookie cutter. Set aside.