Refers specifically to flour milled from wheat, as opposed to other flours like 米粉 (rice flour) or そば粉 (buckwheat flour).
ケーキを作るには小麦粉が必要です。
You need wheat flour to make a cake.
このパンは国産の小麦粉を使っています。
This bread uses domestically produced wheat flour.
I coated the chicken with flour before frying it.
I sift the flour before making the cake.
I dissolved flour in water to make the batter.
I added flour to the soup to thicken it.