Cut your roll of paper towels in half using a serrated knife.
Place your water in a microwave-safe container like a glasses measuring cup. Microwave for 4 minutes.
Stir the baby oil and soap into the water and stir until combined.
Place the paper towels into a plastic or glass container large enough to cover the paper towels. Pour the mixture over the paper towels.
Once the mixture has set for a minute or two carefully pull out the cardboard roll in the center. Pull out the first paper towel in the middle of the roll and continue taking the wipes from the center of the roll.