Combine the baby spinach with the water and cook over medium-high heat, stirring occasionally in a skillet. Cook for 4-5 minutes, until the spinach is completely wilted.
Now, combine the spelt flour and sea salt together in a large mixing bowl.
Add the spinach puree, and stir into the bowl until the flour is completely absorbed. I use a rubber spatula to do this. You will have to knead it and work it in using your fingers or a spatula to combine. If the mixture seems too wet or sticky, you can a little extra spelt flour to help.
Divide the dough into about 12-15 portions. If you’re going to make larger burrito-sized tortillas, divide into less portions.
Sprinkle the dough balls well with spelt flour and roll each out until they are between 1/8 and 1/16 of an inch thick.
Stack each cooked tortilla and keep covered with a clean dish towel until ready to eat. The towel will hold in the steam from the cooked tortillas as they cool down, keeping them soft and flexible.
You can substitute frozen spinach for the fresh baby spinach - just be sure to allow the spinach to thaw and to make the puree with water to be 1 cup.