Elemental Intangibility

Elemental Intagibility is the power to become an element to allow physical attacks to simply phase through the user's body.

Capabilities
The user can transforms into different elements (fire, water, air, etc.) to achieve a form of intangibility, allowing attacks to either pass right through them or be harmlessly absorbed into their bodies, depending on the user's element. This also can allow them to phase through solid objects that do not obstruct the element the user mimics.